Exhibit 21	Page 1
	August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Domestic:
The Interpublic Group of
Companies, Inc. (Registrant)	Delaware		—	—
Bragman Nyman Cafarelli, Inc.	California		100	Registrant
Bragman Nyman Cafarelli LLC	California		100	Bragman Nyman Cafarelli, Inc.
Campbell Mithun of California, Inc.	California		100	Registrant
Casanova Pendrill Publicidad, Inc.	California		100	Registrant
D&H Imagewerks, Inc.	California		100	Registrant
Dailey & Associates, Inc.	California		100	Registrant
Deutsch LA, Inc.	California		100	DA Acquisition Corp.
Goldberg, Moser, O’Neill LLC	California		100	Lowe & Partners/SMS Inc.
Graphic Orb, Inc.	California		100	Registrant
Initiative Media Worldwide, Inc.	California		100	Registrant
International Business Services, Inc.	California		100	Infoplan Int’l, Inc.
Kaleidoscope Films Group, LLC	California		51	Interpublic KFI Ventures, Inc.
Lowe Bozell McAdams, Inc.	California		100	Lowe Group Holdings Inc.
Marketing Drive San Francisco, Inc.	California		100	Marketing Drive Worldwide, Inc.
North Light, Ltd.	California		100	Dailey & Assoc., Inc.
Outdoor Advertising Group	California		100	Registrant
PIC — TV, Inc.	California		100	Initiative Media Worldwide, Inc.
PMK/HBH, Inc.	California		100	Registrant
The FutureBrand Company, Inc.	California		100	Registrant
WIM Traffic, Inc.	California		100	Registrant
Momentum-NA, Inc.	Colorado		100	McCann-Erickson USA, Inc.
ClinARC Co.	Connecticut		100	Registrant
Adair Greene, Inc.	Delaware		100	McCann-Erickson USA, Inc.
Advantage Int’l Holdings, Inc.	Delaware		100	Registrant
Ammirati Puris Ltd.	Delaware		100	Lowe & Partners Worldwide, Inc.
AMS Advanced Marketing Services, Inc.	Delaware		100	Shandwick Investments Ltd.
Amster Yard, Inc.	Delaware		100	Registrant
Anderson & Lembke, Inc.	Delaware		100	Registrant
Asset Recovery Group, Inc.	Delaware		100	Registrant
Barbour Griffith & Rogers, Inc.	Delaware		100	Registrant
Berenter Greenhouse & Webster, Inc.	Delaware		100	Bozell Group, Inc.
Bozell Group, Inc.	Delaware		100	True North Communications, Inc.
Bozell, Jacobs, Keyton & Eckhardt, Inc.	Delaware		100	True North Communications, Inc.
Bozell Kamstra Inc.	Delaware		100	Bozell Group, Inc.
BSG Holding LLC	Delaware		100	Protech Holdings
Business Science Research Corp.	Delaware		100	Registrant
Campbell-Ewald Company	Delaware		100	Registrant
Campbell Mithun, Inc.	Delaware		100	Registrant
Capita Technologies, Inc.	Delaware		100	Registrant
Caribiner Newco, Inc.	Delaware		100	IPG Caribiner Acquisition Corp.
Conotour Marketing Services, Inc.	Delaware		100	Registrant
Decibel Marketing, Inc.	Delaware		100	Registrant
Draft, Inc.	Delaware		100	Registrant
FCB Japan Inc.	Delaware		100	FCB Worldwide, L.L.C.
FCB Worldwide Inc.	Delaware		100	FCB Worldwide, L.L.C.

Exhibit 21	Page 2
	August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Domestic:
FCB Worldwide, LLC	Delaware		100	True North Communications, Inc.
GDI Holdings LLC	Delaware		100	Protech Holdings, Inc.
Global Event Marketing & Management (GEMM) Inc.	Delaware		100	Registrant
Gravity Games LLC	Delaware		50	Octagon, Inc.
Healthcare Capital, Inc.	Delaware		100	McCann Healthcare, Inc.
Hill, Holliday, Connors, Cosmopulos, Inc.	Delaware		100	Registrant
Howard, Merrell & Partners, Inc.	Delaware		100	Bozell Group, Inc.
Hypermedia Solutions, L.L.C.	Delaware		80	The Coleman Group, L.L.C.
IBS Holding Corp.	Delaware		100	Registrant
ICN Acquisition Corp.	Delaware		100	Registrant
ID Media, Inc.	Delaware		100	Draft, Inc. (50); Initiative Media Worldwide, Inc. (50)
Infoplan International, Inc.	Delaware		100	Registrant
Interpublic Game Shows, Inc.	Delaware		100	Registrant
Interpublic KFI Ventures, Inc.	Delaware		100	Registrant
Interpublic Sports & Entertainment Group, Inc.	Delaware		100	Registrant
Interpublic SV Ventures, Inc.	Delaware		100	Registrant
IPG Caribiner Acquisition Corp.	Delaware		100	Jack Morton Worldwide,Inc.
IPG GIS US, Inc.	Delaware		100	Registrant
IPG Interactive Investment Corp.	Delaware		100	Registrant
IPG S&E, Inc.	Delaware		100	Registrant
IPG S&E Ventures, Inc.	Delaware		100	Registrant
Jack Morton Worldwide Inc.	Delaware		100	Registrant
Jack Tinker Advertising, Inc.	Delaware		100	Registrant
Jay Advertising, Inc.	Delaware		100	Registrant
JMP Holding Company, Inc.	Delaware		100	Registrant
Kaleidoscope Sports and Entertainment LLC	Delaware		100	Registrant
LFS, Inc.	Delaware		100	Registrant
LMMS-USA, Inc.	Delaware		100	McCann-Erickson USA, Inc.
Lowe & Partners Worldwide, Inc.	Delaware		100	Registrant
Lowe Live New York, Inc.	Delaware		100	Lowe & Partners/SMS Inc.
Magna Global USA, Inc.	Delaware		100	Registrant
Marketing Communications Technologies, Inc.	Delaware		100	Registrant
Marketing Corporation of America	Delaware		100	Registrant
Marketing Drive USA, Inc.	Delaware		100	Marketing Drive Worldwide, Inc.
Marketing Drive Worldwide, Inc.	Delaware		100	True North Communications, Inc.
McAvey & Grogan, Inc.	Delaware		100	Registrant
McCann-Erickson Corporation (Int’l)	Delaware		100	Registrant
McCann-Erickson Corporation (S.A.)	Delaware		100	Registrant
McCann-Erickson (Paraguay) Co.	Delaware		100	Registrant
McCann-Erickson USA, Inc.	Delaware		100	Registrant
McCann-Erickson Worldwide, Inc.	Delaware		100	Registrant
McCann Healthcare, Inc.	Delaware		100	McCann-Erickson USA, Inc.
McCann Worldwide Marketing Communications Co.	Delaware		100	Registrant
Media Direct Partners, Inc.	Delaware		100	Media Partnership Corporation
Media Partnership Corporation	Delaware		100	Registrant
Momentum-NA, Inc.	Delaware		100	Registrant
MRM Gould, Inc.	Delaware		100	Registrant

Exhibit 21	Page 3
	August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Domestic:
NAS Recruitment Communications, Inc.	Delaware		100	McCann-Erickson USA. Inc.
New America Strategies Group LLC	Delaware		100	True North Communications, Inc.
Newspaper Services of America, Inc.	Delaware		100	Registrant
Octogan CSI, Inc.	Delaware		100	Octagon CSI Limited
Octagon Worldwide Inc.	Delaware		100	Registrant
Octagon Worldwide Brazil Inc.	Delaware		100	Octagon Worldwide Inc.
Pedersen & Gesk, Inc.	Delaware		100	McCann-Eriuckson USA, Inc.
Player LLC	Delaware		100	Registrant
Protech Holdings, Inc.	Delaware		100	Capita Technologies, Inc.
Regan, Campbell & Ward LLC	Delaware		60	Protech Holdings, Inc.
R/GA Media Group, Inc.	Delaware		100	True North Communications, Inc.
RX Media, Inc.	Delaware		100	Registrant
Skott, Inc.	Delaware		100	Newspaper Services of America, Inc.
Springpoint, Inc.	Delaware		100	Registrant
Stedman Graham & Partners LLC	Delaware		77	New America Strategies Group, L.L.C.
The Botway Group, Ltd.	Delaware		100	Registrant
The Coleman Group, LLC	Delaware		100	Registrant
The Coleman Group Worldwide LLC	Delaware		100	Registrant
The Hacker Group, Inc.	Delaware		100	True North Communications Inc.
The Iso Healthcare Group, Inc.	Delaware		100	Registrant
The Lowe Group, Inc.	Delaware		100	Lowe Worldwide Holdings B.V.
The Murphy Pintak Gautier Hudome Agency, Inc.	Delaware		100	Registrant
The MWW Group, Inc.	Delaware		100	Registrant
The Publishing Agency, Inc.	Delaware		100	Registrant
The Publishing Agency Int’l, Inc.	Delaware		100	Registrant
The Works, LLC	Delaware		100	Kaleidoscope Sports & Enter. LLC
TM Advertising LP	Delaware		99	TM Holdings, Inc.
TM Holdings, Inc.	Delaware		100	Temerlin McClain of Texas, Inc.
TN Media, Inc.	Delaware		100	True North Communications, Inc.
TN Technologies, Inc.	Delaware		100	True North Communications, Inc.
True North Communications Inc.	Delaware		100	Registrant
True North Holdings (Asia/Pacific), Inc.	Delaware		100	True North Communications Inc.
True North Holdings (Europe), Inc.	Delaware		100	True North Communications Inc.
True North Holdings (Latin America), Inc.	Delaware		100	True North Communications, Inc.
Wahlstrom Group LLC	Delaware		100	True North Communications, Inc.
Weller & Klein Research, Inc.	Delaware		100	Registrant
WPR Acquisition Corp.	Delaware		100	McCann-Erickson USA, Inc.
XSR Corp.	Delaware		100	True North Communications Inc.
Zentropy, Inc.	Delaware		100	Registrant
H&C Holdings Limited	District of   Colombia		100	Advantage Int’l Holdings, Inc.
Octagon Financial Services, Inc.	District of   Colombia		100	Advantage Int’l Holdings, Inc.
Octagon, Inc.	District of   Colombia		100	Advantage Int’l Holdings, Inc.
Rowan & Blewitt, Inc.	District of   Colombia		100	Registrant

Exhibit 21 Page 4
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Domestic:
Ben Disposition, Inc.	Florida		100	LFS, Inc.
Austin Kelley Advertising, Inc.	Georgia		100	Registrant
Fitzgerald & Company	Georgia		100	Registrant
Studio “A”, Inc.	Georgia		100	Registrant
Quest Futures Group, Inc.	Kansas		100	Registrant
Lowe Grob Health & Sciences, Inc.	Massachusetts		100	Lowe Group Holdings Inc.
MSP Group, Inc.	Massachusetts		100	Hill, Holiday, Connors, Cosmopulos, Inc.
Mullen Advertising Inc.	Massachusetts		100	Lowe Group Holdings Inc.
C-E Communications, Inc.	Michigan		100	Registrant
Carmichael-Lynch, Inc.	Minnesota		100	Registrant
The Zipatoni Company, Inc.	Missouri		100	Lowe Group Holdings, Inc.
Complete Medical Communications, Inc.	New Jersey		90	Complete Med. Comm. Int’l
Global Healthcare Associates, Inc.	New Jersey		100	Registrant
Integrated Communications Corp.	New Jersey		100	Registrant
Interpublic, Inc.	New Jersey		100	Registrant
Pace, Inc.	New Jersey		100	Registrant
Target Research Associates, Inc.	New Jersey		100	McCann-Erickson Worldwide, Inc.
Torre Lazur Healthcare Group, Inc.	New Jersey		100	Registrant
Torre Lazur Specialty Services, Inc.	New Jersey		100	Registrant
TransWorld Marketing Corp.	New Jersey		100	McCann-Erickson USA, Inc.
Botway Print Advert., Inc.	New York		100	Registrant
CMGRP, Inc.	New York		100	True North Communications, Inc.
DA Acquisition Corp.	New York		100	DA Parent Acquisition Corp.
DA Parent Acquisition Corp.	New York		100	Registrant
Deutsch Inc.	New York		100	DA Acquisition Corp.
DeVries Public Relations, Ltd.	New York		100	Registrant
Diamond Art Studio Ltd.	New York		100	Diamond Marketing Group, Inc.
Diamond Marketing Group, Inc.	New York		100	The Lowe Group, Inc.
Diamond Promotion Group, Inc.	New York		100	Diamond Marketing Group, Inc.
Direct Approach Mktg. Services, Inc.	New York		100	McCannErickson USA, Inc.
D.L. Blair, Inc.	New York		100	Registrant
DTSC Acquisition Corp.	New York		100	Registrant
GDL. Inc.	New York		100	The Lowe Group, Inc. (100 of Common Stock) and Goldschmidt Dunst Lawson Corp. (100 Pref. Stock)
Goldschmidt Dunst & Lawson Corp.	New York		100	The Lowe Group, Inc
Initiative Trading LLC	New York		92.8	Initiative Media Worldwide, Inc.
LCF&L, Inc.	New York		100	The Lowe Group, Inc. (99.9); and GDL, Inc. (.1)
Lowe Group Holdings, Inc.	New York		100	Registrant
Lowe & Partners/SMS Inc.	New York		100	Lowe Int’l (16); Lowe Worldwide Holdings B.V. (4); and Registrant (80)
Ludgate Communications, Inc.	New York		100	Ludgate Group Limited
McCann-Erickson Marketing, Inc.	New York		100	Registrant
McCann Realtionship Marketing, Inc.	New York		100	Registrant
Media First International Inc.	New York		100	Registrant
Promotion & Merchandising, Inc.	New York		100	D.L. Blair, Inc.

Exhibit 21 Page 5
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Domestic:
The Gotham Group, Inc.	New York		100	Registrant
The Interpublic Partnership, Inc.	New York		100	Registrant
The Sloan Group	New York		100	Draft Inc.
AW Sale Corp. of North Carolina	North Carolina		100	Registrant
Long Haymes Carr, Inc.	North Carolina		100	Registrant
F&S Disposition, Inc.	Ohio		100	Lowe & Partners Worldwide, Inc.
NAS Recruitment Communications LLC	Ohio		100	McCann-Erickson USA, Inc.
Diagnosis Healthcare Communications, Inc.	Pennsylvania		100	Registrant
Scientific Frontiers, Inc.	Pennsylvania		100	Registrant
Tierney & Partners, Inc.	Pennsylvania		100	True North Communications, Inc.
Custom Production Service, Inc.	Texas		100	True North Communications, Inc.
TM Advertising of Texas, Inc.	Texas		100	True North Communications, Inc.
Cabell Eanes, Inc.	Virginia		100	The Martin Agency, Inc.
Marketing Arts Corporation	Virginia		100	The Martin Agency, Inc.
The Martin Agency, Inc.	Virginia		100	Lowe & Partners/SMS Inc.
Weber McGinn, Inc.	Virginia		100	Registrant
Sedgwick Rd., Inc.	Washington		100	Registrant

Exhibit 21 Page 6
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Cesar Mansilla Asociados SA	Argentina		90	Group Nueva Communicacion S.A.
FutureBrand S.A.	Argentina		70	Registrant (70); Luis Rey (15); Gustavo Kniszczer (15)
Grupo Nueva Comunicacion SA	Argentina		80	Registrant (80); Cesar Leonardo Mansilla (20)
Initiative Media S.A.	Argentina		99.99	Registrant
Interpublic S.A. de Publicidad	Argentina		100	Registrant
Nueva Communicacion SA	Argentina		100	Grupo Nuever Communications SA; Interpbublic SA de Publicidad
Nueva Communicacion SA (Rosario)	Argentina		90	Grupo Nuever Communications SA;
Pragma FCB Publicidad S.A.	Argentina		100	True North Holdings (Latin America), Inc.
Promocionar S.A.	Argentina		60	Interpublic S.A. de Publicidad
Servicio Integral de Comm. S.A.	Argentina		100	Grupo Nueva Communications SA, Interpublic SA de Publicidad
XYZ Produciones	Argentina		100	Pragma FCB Publicidad S.A
Advantage Holdings	Australia		100	Advantage Int’l Holdings Inc.
Australian Safari Pty. Limited	Australia		100	Octagon Australia Pty. Limited
Charcoal Nominees pty ltd	Australia		100	Octagon Australia Pty. Limited
Directory Investments Pty Ltd.	Australia		100	Shandwick Holdings Pty. Ltd. (91); Weber Shandwick W/Wide Pty. Ltd. (9)
Draft Australia Pty Ltd.	Australia		100	Registrant
Fuoote Cone Belding Australia Pty. Ltd.	Australia		100	True North Holdings (Asia/Pacific), Inc.
Foote Cone Belding Melbourne Pty. Limited	Australia		100	FCB Australia Pty. Ltd.
Foote Cone Belding Sydney Pty. Limited	Australia		100	FCB Australia Pty. Ltd.
Future Motorsports Concepts Pty. Ltd.	Australia		100	Octagon Australia Pty. Limited
Futurebrand FHA Pty. Ltd.	Australia		70	McCann-Erickson Advertising Pty Ltd.
Hammond & Thackeray Pty. Limited Group	Australia		70	True North Holdings (Asia/Pacific), Inc.
Harrison Advertising Pty Limited	Australia		100	McCann-Erickson Advertising Pty Ltd.
Initiative Media Australia Pty. Ltd.	Australia		100	Merchant and Partners Australia Pty. Limited
International Publications Relations Pty. Ltd.	Australia		100	Shandwick Holdings Pty. Ltd.
Interpublic Australia Proprietary Ltd.	Australia		100	Registrant
Jack Morton Worldwide Pty. Ltd.	Australia		100	Registrant
Kiteven Pty. Ltd.	Australia		100	McCann-Erickson Advertising Pty. Ltd.
Lowe Hunt (partnership)	Australia		59.5	Lowe Sydney Pty.(50); Lowe Hunt & Partners Pty Ltd. (9.5)
Lowe Melbourne Pty Ltd	Australia		100	Lowe Sydney Prop. Ltd.
Lowe Sydney Pty Ltd.	Australia		100	Registrant
McCann-Erickson Advertising Proprietary Limited	Australia		100	Registrant
Merchant and Partners Australia Pproprietary Limited	Australia		100	Registrant
Octagon Australia Pty. Ltd.	Australia		80	Advantage Holdings Pty Ltd.
Octagon CSI Australia Pty Limited	Australia		100	Octagon CSI Limited
Product Management Pty. Ltd.	Australia		100	Weber Shandwick Worldwide Pty. Ltd.
Shandwick Holdings Pty. Ltd.	Australia		100	AMS Investments Ltd.
Targa Tasmania Australia Pty. Ltd.	Australia		100	Charcoal Nominees Limited
The Lowe Group Oceania Pty Ltd	Australia		100	Lowe Sydney Pty. Ltd.
Universal Advertising Placement Pty. Ltd.	Australia		100	McCann-Erickson Advertising Pty Ltd.
Weber Shandwick Worldwide Pty. Ltd.	Australia		100	Shandwick Holdings Pty. Ltd.

Exhibit 21 Page 7
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Weber Shandwick Worldwide
Superannuation Fund Pty. Ltd.	Australia		100	Weber Shandwick Worldwide Pty. Ltd.
FCB Kobza Werbeagentur GmbH	Austria		70	True North Holdings (Netherlands) BV
FCB Interactive Consulting & Werebeges GmbH	Austria		95	FCB Kobza Werbeagentur GmbH
FCB Retail Consulting & Werbeges M.B.H.	Austria		75	FCB Kobza Werbeagentur Gmbh
Initiative Group Werberholding Gesmbh	Australia		100	Registrant
Initiative Media Werbeagentur Ges M.B.H.	Austria		100	Ammirati Puris Lintas Holdings GmbH
Lowe GGK Wien Werbeagentur GmbH	Austria		85	Lowe Lintas GGK Holding AG.
Lowe Lintas GGK Beteiligungsverwaltungs AG	Austria		100	Lowe Worldwide Holdings B.V.
Lowe Lintas GGK Holding	Austria		100	Lowe Lintas GGK Beteiligungsverwaltungs AG.
McCann Erickson Advertising GmBH	Austria		100	McCann-Erickson GmBH
McCann-Erickson GmBH	Austria		100	Registrant
Panmedia Holding AG	Austria		51	Lowe Worldwide Holdings BV
Panmedia Western Werbeplanung GmbH	Austria		100	Panmedia Holding AG
Universal McCann Werbeberatungs	Austria		100	MCann-Erickson GmBH
You Two Media GmBH	Austria		100	McCann-Erickson GmBH
Insight Media Ltd	Azerbaijan		100	McCann Azerbaijan
McCann Azerbaijan	Azerbaijan		100	Registrant
Global Public Relations Ltd.	Bahamas		100	Weber Shandwick WW Asia Pacific Ltd.
Advantage Belgium	Belgium		100	Octagon Worldwide Holdings BVBA
Charles Barker BSMG SA	Belgium		100	BSMG Worldwide B.V.
Direct Creations S.A.	Belgium		100	Lowe S.A.
FCB Global Healthcare SA	Belgium		100	True North Holdings (Netherlands) B.V.
FCB Worldwide SA	Belgium		100	True North Holdings (Europe), Inc.
Feedback S.P.R.L.	Belgium		100	Draft, Inc.
Initiative Media S.A.	Belgium		100	Lowe S.A. (96); Initiative Media Paris SA (4)
Interpublic Belgium Holdings II SPRL	Belgium		99	Interpublic Group Denmark Holdings APS
Interpublic Belgium Holdings SA	Belgium		100	Interpublic Group Denmark Holdings APS
Karamba S.A.	Belgium		100	Draft Group Holdings Ltd.
Lowe S.A.	Belgium		100	Lowe Worldwide Holdings B.V.
McCann-Erickson Company S.A.	Belgium		100	Registrant
Momentum Brussels SA	Belgium		85	McCann-Erickson Company S.A.
Octagon CIS NV	Belgium		100	Octagon Worldwide Holdings BVBA
Octagon Worldwide Holdings BVBA	Belgium		100	Octagon Worldwide Holdings B.V.
Outdoor Services SA.	Belgium		100	Interpublic Belgium Holdings SA
Programming Media International PMI S.A.	Belgium		100	Registrant
Promo Sapiens S.A.	Belgium		100	Draft Group Holding Ltd. (99.5); Draft WW Inc. (.5)
The Advanced Marketing Centre S.A.	Belgium		100	Draft Group Holdings Ltd.
Universal Media, S.A.	Belgium		100	Registrant
Weber Shandwick Belgium S.A.	Belgium		100	AMS Investments Ltd.
Weber Shandwick Brussel C.R.L.	Belgium		100	Charles Barker BSMG SA
SAH Limited	Bermuda		100	Lowe & Partners South America Holdings SA
Triad Assurance Limited	Bermuda		100	Registrant
Bullet Promocoes Ltda.	Brazil		60	Interpublic Publicidade e Pesquisas Sociedade Ltda

Exhibit 21 Page 8
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Contemporanea Ltda.	Brazil		60	Interpublic Brazil (54); Intelan SA (Uruguay) (6)
Datamidia Database Marketing Ltda.	Brazil		60	Giovanni/FCB
DM Marketing Direto Ltda.	Brazil		100	Draft, Inc.
DM Marketing Direto Sao Paulo Ltda.	Brazil		100	Draft, Inc.
Futurebrand BC&H Ltda	Brazil		60	Harrison Comunicacoes Ltda
Giovanni/FCB SA	Brazil		60	TN Holdings (Latin America),Inc.
Harrison Comunicacoes Ltda	Brazil		100	Interpublic Publicidade e Pesquisas Sociedade Ltda
Interpublic Publicidade e Pesquisas Sociedade Ltda.	Brazil		100	Int’l Business Services, Inc.
Lowe Brazil Holding Ltda	Brazil		100	Lowe Group Holding
Lowe Ltda.	Brazil		98.75	Registrant
McCann-Erickson Publicidade Ltda.	Brazil		100	Registrant
New Momentum Ltda	Brazil		86.50	Interpublic Publicidade E Pesquisas Sociedade Ltda
Octagon do Brazil Participacoes S/C Ltda.	Brazil		100	Octagon Worldwide, Inc.
Pap-Promotion, Advertising & Production Ltda	Brazil		100	Lowe & Partners South America Holdings SA
Sight Momentum Ltda	Brazil		69.99	Intelan S.A.
Sun MRM Ltda.	Brazil		65	Interpublic Publicidade e Pesquisas Sociedade Ltda.
Thunder House Communications Ltd	Brazil		99.8	Interpublic Publicidade e Pesquisas Sociedade Ltda
TorreLazur-McCann Healthcare Ltda	Brazil		99.99	Interpublic Publicidade e Pesquisas Sociedade Ltda.
Universal Publicidade Ltda.	Brazil		100	Interpublic Publicidade E Pesquisas Sociedade Ltda.
McCann-Erickson Sofia	Bulgaria		51	Registrant
Universal McCann	Bulgaria		100	McCann-Erickson Sofia
Mcann-Erickson Cameroon	Cameroon		65	McCann-Erickson Ivory Coast
6048536 Canada Inc.	Canada		100	Draft Mondial Quebec Inc.
9086-8969 Quebec Inc.	Canada		100	6048536 Canada Inc.
Ammirati Puris Ltd.	Canada		100	Ammirati Puris Lintas, Inc.
Calimero Partenariat, Inc.	Canada		100	DraftWorldwide Canada, Inc.
CMC Canada Ltd.	Canada		60	Torre Lazur McCann Healthcare Worldwide Specialty Services Ltd.
Continental Communications Inc.	Canada		100	Shandwick Investments of Canada Ltd.
Corporation BDDS Shandwick	Canada		100	3707822 Canada Inc.
Deutsch Inc.	Canada		100	Registrant
Diefenbach Elkins Limited	Canada		100	FBI(US)
Draft Modial Quebec Inc.	Canada		100	DraftWorldwide Canada
DraftWorldwide Canada, Inc.	Canada		100	DraftWorldwide Inc.
Everest Commandities (G.E.C.M.) Inc.	Canada		100	Draft Modial Quebec Inc.
Everest Estrie Publicite (G.E.C.M.) Inc.	Canada		100	Draft Modial Quebec Inc.
Everest Publicite Promotions (G.E.M.C.) Inc.	Canada		100	6048536 Canada Inc.
Everest Relations Publiques (G.E.C.M.) Inc.	Canada		100	Draft Modial Quebec Inc.
Everest Versant Quest Inc.	Canada		100	6048536 Canada Inc.
Foote Cone & Belding Worldwide (Canada) Ltd.	Canada		100	Interpublic Holdings (Canada) Ltd.
HyperMedia Solutions (1998) Inc.	Canada		100	Hypermedia Solutions

Exhibit 21 Page 9
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Interpublic Holdings (Canada) Ltd.	Canada		100	True North Holdings Asia Pacific Inc.
ISOGROUP Canada, Inc.	Canada		100	The ISO Healthcare Group, Inc.
Kaleidovision Inc.	Canada		100	Interpublic Holdings (Canada) Ltd.
Kelly Management Group Inc.	Canada		100	Octagon Canada Inc.
Lambert Multimedia (G.E.C.M.) Inc.	Canada		100	Draft Modial Quebec Inc.
MacLaren McCann Canada Inc.	Canada		100	Registrant
Media Ida Vision Inc.	Canada		100	6048536 Canada Inc.
Media Vision WWP Inc.	Canada		100	6048536 Canada Inc.
Octagon Canada Inc.	Canada		100	Octagon Worldwide Inc.
P&T Communications, Inc.	Canada		100	DraftWorldwide Canada
Paul Martel Inc.	Canada		100	9086-8969 Quebec Inc.
Pederson & Gesk (Canada) Ltd.	Canada		100	Registrant
Sensas (GECM) Inc.	Canada		100	Draft Modial Quebec Inc.
Shandwick Investment of Canada Ltd.	Canada		100	AMS Investments Ltd.
Temerlin McClain Canada Inc.	Canada		100	Temerlin McClain of Texas, Inc.
The FutureBrand Company, Inc.	Canada		75	MacClaren Canada Inc.
The Interpublic Group of Companies Canada, Inc.	Canada		100	Registrant
The Medicine Group Limited	Canada		73.54	Torre Lazur McCann Healthcare Worldwide Specialty Services Ltd. (45.92); Registrant (27.62)
3707822 Canada, Inc.	Canada		100	Registrant
Trans World Marketing Canada Corp	Canada		100	McCann Erickson USA Inc
True North Communications (Canada) Ltd.	Canada		100	Interpublic Holdings (Canada) Ltd.
Weber Shandwick Worldwide (Canada) Inc.	Canada		100	Golin/Harris International Inc. (50); Shandwick Investment Of Canada Ltd. (50)
Bozell Chile S.A.	Chile		100	True North Holdings (Latin America), Inc.
Creactiva S.A.	Chile		60	DraftWorldwide Chile Limitada
Dittborn & Urzueta/MRM	Chile		60	McCann-Erickson S.A. de Publicidad
DraftWorldwide Chile Ltda.	Chile		100	DraftWorldwide Latinoamerica Ltda.
DraftWorldwide Latinoamerica Ltda.	Chile		100	Draft, Inc.
Futurebrand SA	Chile		99	Futurebrand SA (Argentina)
IDB/FCB SA	Chile		70	TN Holdings (Latin America),Inc.
Initiative Media Servicios de Medios Ltda.	Chile		99	Inmobiliaria Ammirati Puris Lintas Chile S.A.
Inmobiliaria Ammirati Puris Lintas Chile S.A.	Chile		100	Lowe Worldwide Holdings B.V.
Lowe (Chile) Holdings SA	Chile		100	Lowe & Partners South America Holdings SA
McCann-Erickson S.A. de Publicidad	Chile		100	Registrant
Servicious De Marketing Directo Limitada	Chile		99	Dittborn & Unzueta/MRM
Guangzhou Shandwick PR Consultant	China		100	Weber Shandwick (Asia Pacific) Limited
Interpublic Marketing Services Shanghai Ltd.	China		100	IPG Hong Kong Ltd.
McCann-Erickson Guangming Advertising Limited	China		51	McCann-Erickson Worldwide
Octagon Marketing Consulting Ltd.	China		100	Octagon Marketing Limited
Ammirati Puris Lintas S.A.	Colombia		100	International Business Services, Inc.
Artefilme Ltda.	Colombia		100	True North Holdings (Latin America), Inc.
Epoca Publicidad S.A.	Colombia		60	Epoca McCann S.A. (Panama)
FCB Worldwide Colombia S.A.	Colombia		100	TN Holdings (Latin America),Inc.
Initiative Media Colombia S.A.	Colombia		100	Ammirati Puris Lintas Colombia

Exhibit 21 Page 10
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Arte y Cinema S.A.	Costa Rica		100	TN Holdings (Latin America), Inc.
Atitlan	Costa Rica		100	TN Holdings (Latin America), Inc.
FCB De Costa Rica S.A.	Costa Rica		100	TN Holdings (Latin America), Inc.
McCann-Erickson Centroamericana (Costa Rica) Ltda.	Costa Rica		100	Registrant
McCann Relationship Marketing (MRM) SA	Costa Rica		100	McCann-Erickson Centroamericana (Costa Rica) Ltda.
McCann-Erickson Zagreb	Croatia		100	McCann-Erickson Int’l GmbH
Draft Prague S.R.O.	Czech Rep.		100	Lowe Worldwide Holdings B.V.
Foote, Cone & Belding, S.R.O.	Czech Rep.		100	Wilkens Group BV
Initiative Media Prague S.R.O.	Czech Rep.		100	Registrant
Lowe Lintas GGK spol. S.R.O.	Czech Rep.		100	Lowe Lintas GGK Holdings AG
McCann-Erickson Prague, Spol. S.R.O.	Czech Rep.		100	McCann-Erickson International GmbH
Pan Media Western Praha S.R.O.	Czech Rep.		100	Lowe Lintas GGK Holdings AG (51);
Ammirati Puris Lintas Denmark A/S	Denmark		100	Ammirati Puris Lintas Praha, s.r.o. (49) Lowe A/S
Campbell-Ewald Aps	Denmark		100	Registrant
Initiative Universal Media A/S	Denmark		100	Registrant
Interpublic Group Denmark ApS	Denmark		100	Interpublic Group (Luxembourg) S.A.R.L.
Interpublic Group Denmark Holdings ApS	Denmark		100	Interpublic Group Denmark ApS
IUM A/S	Denmark		100	Initiative Universal Media A/S
Lowe A/S	Denmark		75	Lowe Worldwide Holdings BV
Lowe Holdings ApS	Denmark		100	IPG Group Denmark Holdings ApS
Magic Hat A/S	Denmark		100	M-E Holdings ApS
McCann-Erickson Holdings APS	Denmark		100	Interpublic Group Denmark Holdings ApS
McCann Momentum A/S	Denmark		100	McCann-Erickson Holdings APS
Octagon Holdings ApS	Denmark		100	Interpublic Group Denmark Holdings ApS
Parafilm A/S	Denmark		100	APL Denmark A/S
Progaganda, Reuther, Lund & Priesler Reklamebureau Aps	Denmark		91.66	Registrant
Scandinavian Design Group ApS	Denmark		75	Scandanavian Design Group AS
Signatur ApS	Denmark		100	Ammirati Puris Lintas Denmark A/S
Signatur Internet ApS	Denmark		100	Ammirati Puris Lintas Denmark A/S
ZP Group Denmark ApS	Denmark		100	ZEN
ZP Nordic A/S	Denmark		100	ZP Nordic Holdings AS
ZP Nordic Holdings A/S	Denmark		100	ZP Group Denmark ApS
Foote Cone & Belding Dominican Republic SA	Dominican Rep.		100	True North Holdings (Latin America), Inc.
Harrison Figuera Angencia De Counicaciones Integradas, S.A.	Dominican Rep.		70	McCann-Erick Dominicana, S.A.
McCann-Erickson Dominicana, S.A.	Dominican Rep.		100	Registrant
Artefileme SA	Ecuador		100	True North Holdings (Latin America), Inc.
Foote, Cone & Belding Ecuador	Ecuador		100	MCI US
Horizon FCB Limited (Egypt)	Egypt		100	Horizon Holdings Limited
FCB El Salvador Publicidad SA de CV	El Salvador		100	True North Holdings (Latin America), Inc.
McCann-Erickson Centro Americana (El Salvador) S.A.	El Salvador		100	Registrant
AS Division McCann-Erickson	Estonia		75	Registrant (75); Urmas Lilleng (9); Rain Pikand (9); Tonu Sikk (5); Andrus Lember (2)

Exhibit 21 Page 11
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Ammirati Puris Lintas Oy	Finland		100	Lowe Worldwide Holdings BV
FCB ESPA OY	Finland		100	True North Holdings (Netherlands) B.V.
Hasan & Partners Oy	Finland		100	Fieldplan Ltd
Hasan & Partners Finland Oy	Finland		51	Hasan & Parners Oy
Kauppamainos/FCB OY	Finland		100	True North Holdings (Netherlands) B.V.
uintas Service Oy	Finland		100	Ammirati Puris Lintas Oy
Lowe & Partners Oy	Finland		57	Ammirati Puris Lintas Oy
Lowe Drive OY	Finland		52.5	Lowe & Partners Oy
Lowe Forever Oy	Finland		60	Lowe & Partners Oy
Mainostoinisto Ami Hasan & Company Oy	Finland		100	Hasan & Partners, Inc.
Mainostoinisto Womena - McCann Oy	Finland		100	Registrant
McCann Helsinki Oy	Finland		100	IPG
MRM McCann Relationship Marketing Oy	Finland		100	McCann Helsinki Oy
Neo Geo Graphic Design Oy	Finland		100	McCann-Erickson Europe Holding France SAS
Pool Media International Oy	Finland		66	APL Oy
Sodapop Momentum Oy	Finland		86	McCann Helsinki Oy
Aastuce et Boules de Gommes SA	France		100	MBR SAS
ACAM	France		51	True North Holdings (France) SAS
Agence Virtuelle	France		99.84	Fieldplant Limited
Antennes SA	France		100	Lowe Alica SA
Astuce Archi Sarl	France		65	MBR SAS
Astuce Interactiv’ Sarl	France		100	MBR SAS
Astuce Pack Sarl	France		100	MBR SAS
Astuce Way Sarl	France		100	MBR SAS
Creative Marketing Service SAS	France		100	France C.C.P.M.
Dimension 4	France		99.80	20/80 Group
Draft Paris	France		100	Draft Group Holdings Ltd.
Empir Media S.A.	France		100	True North Holdings (France) SAS
Fab + S.A.	France		99.99	SP3 S.A.
Foote Cone & Belding S.A.	France		100	True North Holdings (France) SAS
Formes et Facons SARL	France		100	True North Holdings (France) SAS
France C.C.P.M. S.A.	France		100	Lowe Worldwide Holdings BV
FutureBrand Menu	France		51	FBC
Huy Oettgen Oettgen S.A.	France		100	DraftDirect Worldwide S.A.
Initiative Media Paris S.A.	France		100	France C.C.P.M.
Leuthe L-autre Agence	France		99.8	McCann-Erickson France
Lowe Alice S.A.	France		100	France C.C.P.M. S.A.
Lowe Zoa SRL	France		100	Lowe Alice
MACAO Communications S.A.	France		83.71	McCann-Erickson France
MacLaren Multimedia S.A.	France		100	France C.C.P.M.
MBR SAS	France		80	20/80 (FCB Solutions)
McCann Governance Agency	France		99.8	McCann-Erickson France
McCann-Erickson France SAS	France		100	Interpublic Group Denmark Holdings APS
McCann-Erickson Paris	France		100	McCann-Erickson France
McCann-Erickson Rhone Alpes S.A.	France		100	SP3 S.A
McCann Governance Agency	France		66	McCann-Erickson France SAS
McCann Momentum	France		99.92	Macao Communications S.A.
McCann Sante	France		74	McCann-Erickson France Holding Co.

Exhibit 21 Page 12
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
MRM Partners	France		99.70	MACAO Communications S.A.
Octagon Sports Marketing S.A.	France		100	Advantage Int’l Holdings Inc.
Promo Factory SA	France		99.88	Macao Communications S.A.
SP3 S.A.	France		100	McCann-Erickson France SAS
Strateus S.A	France		73.73	France C.C.P.M. SA
Thera McCann Healthcare	France		81.92	McCann Sante
True North Holdings (France) SAS	France		100	True North Holdings (Netherlands) B.V.
20/80 (FCB Solution)	France		80	Foote Cone & Belding S.A.
Universal Comcord	France		100	Registrant
Universal Media S.A.	France		100	McCann-Erickson France SAS
Valefi	France		55	McCann-Erickson France SAS
Weber Shandwick France Sarl	France		100	Weber Shandwick Holdings SA
Weber Shandwick Holding SA	France		100	AMS Investments Ltd.
Worldgroup Europe SARL	France		100	McCann-Erickson France SAS
Acts & Artisits Entertainment GmbH	Germany		100	Jack Morton Worldwide BV
Adplus Werbeagentur GmbH	Germany		100	McCann-Erickson Brand Comm Agency
Baader, Lang, Behnken Werbeagentur GmbH	Germany		100	Lowe Communication Group GmBH
BCG Marketing Communications GMBH	Germany		100	Interpublic GMBH
Change Communications GmbH	Germany		100	Lowe Communication Group GmBH
Creative Media Services GmbH	Germany		100	Lowe Communication Group GmBH
DCM Dialog-Creation-Munchen Agentur fur Dialogmarketing GmbH	Germany		80	M&V Agentur fur Dialogmarketing und Verkaufsforderung GmbH
Draft Agentur Fur Marketing M.K. GmBH (Draftworldwide Agentur Fur M.K.)	Germany		100	M&V Agentur fur Dialogmarketing und Verkaufsforderung GmbH
Draft Agentur Fur Marketing Kommunikation GmBH	Germany		100	M&V Agentur fur Dialogmarketing und Verkaufsforderung GmbH
Draft Worldwide Stuttgart-Kretives Direktmarketing GMBH	Germany		100	DraftDirect Worldwide Holdings GmbH Germany
DraftDirect Worldwide Holdings GmbH	Germany		100	Draft Group Holdings Limited
Farewell Beteillgungages MBH & Co. KG	Germany		100	Farewell GmbH
Farewell GmbH	Germany		100	Spring & Jacoby GmbH Beteiligungsgesellschaft
FCB Berlin Werbung GMBH	Germany		100	FCB/Wilkens GMBH
FCB Frankfurt GmbH	Germany		91.9	True North Holdings (Germany) Gmbh
FCBi Deutschland GMBH	Germany		100	FCB/Wilkens GMBH
FCB/Wilkens GmbH	Germany		100	True North Holdings (Germany) Gmbh
FutureBrand AG	Germany		100	FutureBrand AG
FutureBrand Deutschland GMBH	Germany		100	Interpublic GmBH
Golin/Harris B&L GmBH	Germany		100	Interpublic GmBH
Heinrich Hoffman & Partner GmbH	Germany		100	McCann Erickson Brand Comm Agency
Initiativ Media GmbH, Kronberg Initiative Group GmBH	Germany		100	Lowe Communications Group GmbH
Interpublic GmbH	Germany		100	Registrant
Isogroup Europe Consultants GMBH	Germany		100	Isogroup Europe BV
Jack Morton Worldwide GMBH	Germany		100	JMC-Mack Morton Company
Karrasch	Germany		50.20	BSMG Worldwide Deutschland Gmbh

Exhibit 21 Page 13
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Lintas Pension GMBH	Germany		100	Lowe Communications Group GmbH
Lowe and Partners GMBH, Dusseldorf	Germany		100	Lowe Deutschland Holding GMBH
Lowe Communication Group GmbH	Germany		100	Registrant
Lowe Deutschland Holding GmbH	Germany		100	Lowe Worldwide Holdings B.V. (75); Registrant (25)
Lowe Hamburg GMBH	Germany		100	Lowe Communications Group GmbH
Lowe Hoffman Schnakenberg   Werbeagentur GMBH	Germany		100	Lowe Deutschland Holding GMBH
M&V Agentur fur Dialog Marketing und   Verkaufsforderung GmbH	Germany		100	DraftDirect Worldwide Holdings GmbH
Magna Global GmbH	Germany		100	Initiative Media GmbH, Kronberg
Mailpool Adressen — Management GmBH	Germany		100	DraftDirect Worldwide Holdings GmbH
Max W.A. Kamer GmbH	Germany		100	Lowe Communications Group GmbH
McCann-Erickson Brand Communications   Agency GMBH	Germany		100	Interpublic GmBH
McCann-Erickson Communications   House Berlin GMBH	Germany		100	Interpublic GmBH
McCann-Erickson Deutschland GmbH	Germany		100	McCann-Erickson (Int’l) GmbH
McCann-Erickson Deutsch. GmbH & Co.   Mgmt. Prop. KG (Partnership)	Germany		100	Interpublic GmBH
McCann-Erickson Hamburg GmbH	Germany		100	Interpublic GmBH
McCann-Erickson (International) GmbH	Germany		100	Registrant
McCann-Erickson Nurnberg GmbH	Germany		100	Interpublic GmBH
McCann-Erickson Thunderhouse	Germany		100	Interpublic GmBH
McCann-Erickson Werbeagentur GMBH	Germany		100	McCann-Erickson (International) GmBH
Media Satel GMBH	Germany		100	True North Holdings (Germany) Gmbh
Momentum IMC Gesellschaft Fur   Erlebins Marketing GmbH	Germany		100	Interpublic GmBH
MRM McCann Relationship   Marketing GMBH	Germany		100	Interpublic GmBH
Pro Concept Marketing Gesellschaft Fur   Sale Comm.	Germany		51	Interpublic GmBH
PWS Promarket Werbeservice GMBH &   Co. KG	Germany		100	Interpublic GmBH
Servicepro Agentur fur Dialogmarketing   und Verkaufsforderung GmbH	Germany		100	M&V Agentur Fur Dialogmarketing und Verkaufsforderung GmbH
Shandwick Europe Holdings GmBH	Germany		100	AMS Investments Ltd.
Spectrum Communications GmbH	Germany		100	Jack Morton Worldwide Inc.
Springer & Jacoby   Beteiligungsgesellschaft mbH	Germany		51	True North Communications, Inc.
Springer & Jacoby Design GMBH	Germany		100	Spring & Jacoby Holding GMBH
Springer & Jacoby Dritte Werbeagentur   GMBH	Germany		100	Spring & Jacoby Holding GMBH
Springer & Jacoby Dritte Werbeagentur   GmbH & Co. KG	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby E-fact GmbH & Co.   KG	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Erste Werbeagentur   GMBH	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Erste Werbeagentur   GmbH & Co. KG	Germany		100	Springer & Jacoby Holding GMBH

Exhibit 21 Page 14
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Springer & Jacoby Funfte Werbeagentur GMBH	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Funfte Werbeagentur GmbH & Co. KG	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Holding GMBH	Germany		100	Farewell Beteillgungages MBH & Co. KG
Springer & Jacoby Holding GMBH & Co. KG	Germany		100	Farewell Beteillgungages MBH & Co. KG
Springer & Jacoby International GmbH	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Media GmbH & Co. KG	Germany		100	Springer & Jacoby Holding GMBH
Springr & Jacoby Planning GMBH	Germany		100	Springer & Jacoby Holding GMBH
Springr & Jacoby Planning GMBH & CO. KG	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Sechste Werbeagentur GMBH	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Sechste Werbeagentur GMBH & CO, KG	Germany		100	Springer & Jacoby Holding GMBH
npringer & Jacoby Siebte Werbeagentur GMBH	Germany		100	Springer & Jacoby Holding GMBH
upringer & Jacoby Siebte Werbeagentur GMBH & CO KG	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Vierte Werbeagentur GMBH	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Vierte Werbeagentur GmbH & Co. KG	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Werbung GMBH	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Werbung GmbH & Co. KG	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Zweite Werbeagentur GMBH	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacoby Zweite Werbeagentur GmbH & Co. KG	Germany		100	Springer & Jacoby Holding GMBH
Springer & Jacobyosterreich GMBH	Germany		100	Springer & Jacoby Holding GMBH & Co. KG.
Team Consulting GmbH	Germany		100	Interpublic GmBH
Torre Lazur McCann GMBH	Germany		87	Interpublic GMBH
True North Holdings (Germany) GmbH	Germany		100	True North Holdings (Netherlands) B.V.
Typo-Wenz Artwork GmbH	Germany		100	Interpublic GmbH
Universal McCann GMBH	Germany		100	Interpublic GmBH
Unterstuetzungskasse der H.K. McCann Company GmbH	Germany		100	McCann-Erickson (Int’l) GmbH
Verwaltung’s Chaft Springer & Jacoby Digital GMBH	Germany		100	Springer & Jacoby Holding GMBH
Weber Shandwick Deutschland GmBH	Germany		100	FCB/Wilkens GmBH
Interpublic (Gibraltar) Limited	Gilbraltar		100	Registrant
Group Africa Ghana Limited	Ghana		100	Asdia Limited
Ashley & Holmes S.A.	Greece		51	Registrant
Brand Connection Advertising SCA	Greece		51	Communication Channels Management Services SCA
Communication Channels Management Services SCA	Greece		100	Fieldplant Limited (UK852C)
Initiative Media Advertising S.A.	Greece		100	Fieldplant Limited
Le Spot Productions SA	Greece		100	Ashley & Holmes S.A.
Lowe Communications SA	Greece		100	Fieldplant Ltd.
McCann-Erickson Athens S.A.	Greece		100	WorldGroup Europe SARL
MWG Alco SA	Greece		51	McCann-Erickson Athens S.A.
MWG Politics SA	Greece		72	McCann-Erickson Athens S.A.
Universal Media Hellas S.A.	Greece		100	McCann-Erickson (Int’l) GmbH
Arte Filme SA	Guatemala		100	True North Holdings (Latin America), Inc.

Exhibit 21 Page 15
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
FCB Publicidad S.A.	Guatemala		100	True North Holdings (Latin America), Inc.
Publicidad McCann-Erickson Centroamericana (Guatemala), S.A.	Guatemala		100	Registrant
FCB/Honduras	Honduras		100	True North Holdings (Latin America), Inc.
McCann-Erickson Centroamericana S. de R.L.	Honduras		100	Registrant
AMF Productions Limited	Hong Kong		100	FCB Hong Kong Limited
Anderson & Lembke Asia Limited	Hong Kong		100	Registrant
Bozell Worldwide (China) Holdings Ltd.	Hong Kong		100	True North Holdings (Asia Pacific), Inc.
Dailey International Enterprises Ltd.	Hong Kong		100	Registrant (50), Lowe Lintas & Partners LTD (50)
Dailey Investments Limited	Hong Kong		100	Registrant (50), Lowe Lintas & Partners Ltd (50)
DraftWorldwide Limited	Hong Kong		100	Draft, Inc.
FCB Asia (Holding) Ltd.	Hong Kong		100	True North Holdings (Asia/Pacific), Inc.
Foote Cone & Belding Ltd.	Hong Kong		99	FCB Asia (Holding) Ltd.
Foote Cone & Belsing (Taiwan) Ltd.	Hong Kong		100	True North Holdings (Asia/Pacific), Inc.
Futurebrand Hong Kong Limited	Hong Kong		100	McCann-Erickson (HK) Limited
Golin/Harris International Limited	Hong Kong		100	IPG
Initiative Media Ltd.	Hong Kong		100	Pope Kiernan & Black Limited
Interface Communications Limited	Hong Kong		100	Pope Kiernan & Black
IPG Hong Kong Ltd	Hong Kong		100	The Interpublic Group of Companies, Inc.
Jack Morton Worldwide Limited	Hong Kong		100	Registrant
Kart Mall	Hong Kong		100	Karting Marketing & Management Corp.
Lowe Digital HK Limited	Hong Kong		100	Lowe Group Holdings, Inc.
Lowe Limited	Hong Kong		100	Lowe Worldwide Holdings BV
Marketing Communications Technologies A/P LTD.	Hong Kong		100	McCann-Erickson (HK) Limited
McCann-Erickson, Guangming Ltd.	Hong Kong		51	Registrant
McCann-Erickson (HK) Limited	Hong Kong		100	Registrant
Octagon CSI SAM Pacific Ltd.	Hong Kong		100	Octagon CSI International Holdings S.A.
Octagon Greater China Limited	Hong Kong		70	Octagon Sports Marketing Limited
Octagon Marketing Limited	Hong Kong		99	Octagon Asia, Inc.
Orvieto Limited	Hong Kong		100	Asiatic Corp.
Pope Kieman & Black Limited	Hong Kong		100	FCB HK Limited (80) FCB Asia Holding Ltd (20)
Premium Surge (Hong Kong) LTD	Hong Kong		100	PS
Presko Limited	Hong Kong		100	Shandwick Asia Pacific Limited
Scotchbrook/BSMG Worldwide Ltd. (Hong Kong)	Hong Kong		100	True North Holdings (Asia/Pacific), Inc.
Springpoint Asia Limited	Hong Kong		100	Springpoint Limited.
TN Media Limited	Hong Kong		100	True North Holdings (Asia/Pacific), Inc.
Weber Shandwick Worldwide (Asia Pacific) Limited	Hong Kong		100	AMS Investments Limited
Weber Shandwick Worldwide (H.K.) Limited	Hong Kong		100	Weber Shandwick Asia Pacific Limited
CMS Brand Connection Hungary KFT	Hungary		100	Lowe Communication Group GmBH
				Kommunicacios KFT
Foote Cone & Belding KFT	Hungary		70	True North Holdings (Netherlands) B.V.
GGK Direct Marketing Kft.	Hungary		80	Lowe Lintas GGK Holdings AG
GJW Politikai es Kommunikacios Tanacsado KFT	Hungary		100	GJW Government Relations Ltd.
Initiative Media Hungary	Hungary		100	Lowe Communication Group GmBH

Exhibit 21 Page 16
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Lowe Lintas GGK Kft.	Hungary		80.95	Lowe Lintas GGK Holdings AG
McCann-Erickson Budapest Ltd	Hungary		100	McCann Worldwide
McCann Relationship Marketing KFT	Hungary		100	McCann-Erickson Budpaest Ltd.
Momentum Hungary Pr & Advertising Ltd.	Hungary		100	McCann-Erickson Budpest Ltd. (97) McCann Relationship Marketing KFT.(3)
Panmedia Western Kft.	Hungary		70	Lowe Lintas GGK Holdings AG
Associated Corporate Consultants (India) Pvt. Ltd.	India		99.60	McCann-Erickson (India) Private Ltd.
DraftWorldwide India PVT Ltd.	India		74	Draft, Inc.
FCB Ulka Advertising Ltd.	India		51	Adcom
Interface Communications Limited	India		100	FCB Ulka Advertising Ltd.
McCann-Erickson (India) Ltd.	India		100	McCann-Erickson Worldwide Inc.
McCann-Erickson (NEPAL) Pvt. Ltd	India		100	McCann-Erickson (India) Private Limited
Result Services Private Ltd.	India		99	McCann-Erickson (India) Private Ltd.
Initiative Media Indonesia	Indonesia		53.85	Registrant
Lowe Indonesia	Indonesia		53.2	Registrant
P.T. Fajar Cahaya Buana	Indonesia		65	FCB Singapore
PT Impurema Konsultama	Indonesia		100	ME Mauritious Holding
PT Intra Primustana Respati	Indonesia		100	AMS Investment Ltd.
Experimental Marketing Company Limited	Ireland		100	McCann-Erickson Dublin Limted
McCann-Erickson Dublin Limited	Ireland		100	Registrant
Spice Studios Limited	Ireland		100	McCann-Erickson Dublin Limited
Sugar Films Limited	Ireland		100	McCann-Erickson Dublin Limted
Universal Media Ireland Limited	Ireland		100	McCann-Erickson Dublin Limted
Weber Shandwick/FCC Limited	Ireland		100	Registrant
Frontline Marketing Limited	Isle of Man		100	Horizon Holdings Limited
Horizon FCB Limited	Isle of Man		100	Horizon Holdings Limited
Horizon Holdings Limited	Isle of Man		51	FCB Worldwide L.L.C.
Pool Limited	Isle of Man		100	Interpublic Group Denmark Holdings APS
A.T. M. Z Holding Company LTD	Israel		75	Registrant
BTL Momentum LTD	Israel		100	Registrant
Elazr Golan & Co. Advertising & Marketing (1999) LTD	Israel		100	McCann/Kesher Barrel & Co. Advertising Limited
Elazr Golan & Company Advertising & Marketing Limited	Israel		100	McCann/Kesher Barrel & Co. Advertising Limited
FutureBrand Israel LTD	Israel		70	McCann/Kesher Barrel & Co. Advertising Limited
Intitiative Media Tel-Aviv Limited	Israel		78	Registrant
McCann-Erickson Group’s Momentum Israel	Israel		100	McCann/Kesher Barrel & Co. Advertising Limited
McCann/Kesher Barrel & Co.	Israel		50	Registrant
MRM Israel LTD	Israel		100	McCann/Kesher Barrel & Co. Advertising Limited
Promoseven Ltd.	Israel		78	Registrant
Universal McCann Israel LTD	Israel		100	McCann/Kesher Barrel & Co. Advertising Limited
Weber Shandwick Rimon-Cohen LTD	Israel		60	McCann/Kesher Barrel & Co. Advertising Limited

Exhibit 21 Page 17
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Buozell Marketing Services, Srl	Italy		100	FCB Italia Srl
Bridge Editore S.R.L.	Italy		100	Weber Shandwick Italia Holding SRL
Chorus Media Srl	Italy		100	Lowe Pirella Gottsche SpA (49) Initiative Media Milano SRL (51)
Colnaghi & Manciani/Springer & Jacoby S.R.L. Mailand	Italy		42.5	Springer & Jacoby International GmBH
Compagnia del Marketing Diretto Communicazione	Italy		100	FCB Italia Srl
Compagnia del Marketing Diretto Systems SRL	Italy		100	Compagnia del Marketing Diretto Communicazione
Draft Direct Worldwide Srl.	Italy		100	Draft, Inc.
Exel S.R.L	Italy		99	Lowe Pirella S.P.A.
FCB Italia Srl	Italy		100	True North Holdings (Netherlands) B.V.
Futurebrand Gio’ Rossi Associati SPA	Italy		71	Consouteur BV
Idea Azione Spa	Italy		100	Draft Direct Worldwide SRL
InfoPlan Italiana S.P.A	Italy		100	Registrant
Initiative Media Milano S.R.L	Italy		100	Lowe Pirella S.P.A
Interpublic (IPG) Worldgroup Italia S.R.L.	Italy		100	Worldgroup Europe SARL
IT Interactive Touch S.R.L	Italy		100	McCann-Erickson WorldGroup Italia S.P.A
Lowe Pirella S.P.A.	Italy		100	Lowe Worldwide Holdings BV
McCann-Erickson Roma S.P.A.	Italy		100	McCann Erickson Worldwide Italia S.P.A.
McCann-Erickson S.P.A	Italy		100	McCann-Erickson WorldGroup Italia S.P.A
McCann-Erickson Worldgroup Italia S.P.A.	Italy		100	Interpublic Group Holdings (Italy) SRL
Momentum Italia S.R.L.	Italy		51	McCann Erickson Worldwide Italia S.P.A.
MRM Dialogo S.R.L.	Italy		100	McCann-Erickson Worldwide Italia SpA
Pool Media International (P.M.I.) S.r.l.	Italy		100	Registrant (95) and Business; Science Research Corp (5)
RGB Torre Lazur McCann Healthcare	Italy		100	Interpublic (IPG) Worldgroup Italia S.R.L.
Universal Media S.R.L.	Italy		100	McCann-Erickson WorldGroup Italia SPA
Weber Shandwick Italia Holding Srl	Italy		100	AMS Investments Limited
Weber Shandwick Italia S.P.A.	Italy		100	Weber Shandwick Italia Holding Srl
Weber Shandwick Massmedia S.P.A.	Italy		100	Shandwick Investments Limited
McCann-Erickson Cote D’Ivoiret	Ivory Coast		98.80	McCann-Erickson France
McCann-Erickson (Jamaica) Ltd	Jamaica		100	Registrant
Ammirati Puris Lintas K.K.	Japan		100	Ammirati Puris Lintas Nederland
Aoyama Graphic Design, Inc.	Japan		100	BV (24); Registrant (76) McCann-Erickson Inc.
FCB Worldwide (Japan), KK	Japan		100	True North Holdings (Asia/Pacific), Inc.
FutureBrand Inc.	Japan		100	McCann Erickson, Inc.
Golin Harris International Co. Ltd.	Japan		100	Weber Shandwick Worldwide
Harrison McCann Inc.	Japan		100	McCann-Erickson, Inc.
Infoplan, Inc.	Japan		100	McCann-Erickson, Inc.
Initiative Media Tokyo Japan K.K.	Japan		100	The Interpublic Group of Companies, Inc.
International Management Consulting Inc.	Japan		100	Weber Shandwick Worldwide, Inc.
International PR Inc.	Japan		100	Weber Shandwick Worldwide, Inc.
IPG Japan Inc.	Japan		100	Registrant
ISD Japan Inc.	Japan		100	McCann-Erickson, Inc.
McCann-Erickson Inc.	Japan		100	Registrant
Momentum MIK, Inc.	Japan		75	McCann-Erickson, Inc.

Exhibit 21 Page 18
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
MRM Inc.	Japan		100	McCann-Erickson, Inc.
McCann Healthcare Inc.	Japan		100	Torre Lazur Communications Inc.
McCann-Erickson Management Service Inc.	Japan		100	McCann-Erickson, Inc.
Octagon Japan, Inc.	Japan		100	Octagon Worldwide Holdings B.V.
PR Services Co. Ltd.	Japan		100	Weber Shandwick Worldwide, Inc.
TLM Japan Inc.	Japan		100	Torre Lazur Communications Inc.
Torre Lazur Communications, Inc.	Japan		100	McCann Healthcare, Inc.
Weber Shandwick Worldwide Inc.	Japan		100	AMS Investments Limited
Third Dimension (Holdings) Limited	Jersey		100	Interpublic Limited
McCann-Erickson Kazakhstan	Kazakhstan		100	McCann-Erickson Network (UK)
McCann-Erickson (Kenya) Ltd.	Kenya		73	Registrant
FCB Hahnin Inc.	Korea		61	True North Holdings Asia/Pacific), Inc.
McCann-Erickson Inc. (Korea)	Korea		100	McCann-Erickson Marketing, Inc.
Universal McCann Inc.	Korea		100	McCann-Erickson Inc (Korea)
Momentum Latvija Sia	Latvia		75	SIA McCann-Erickson RIGA
Sabiedrisko Attiecibu Birojs SIA	Latvia		75	SIA McCann-Erickson RIGA
SIA McCann-Erickson RIGA	Latvia		75	Registrant
Horizon FCB SARL	Lebanon		100	Horizon Holdings Limited
Communication Services International Holdings SA	Luxembourg		100	Registrant
Interpublic Group of Companies Holding (Luxembourg) SARL	Luxembourg		100	Registrant
Interpublic Group (Luxembourg) SARL	Luxembourg		100	Interpublic Group of Companies Holding (Luxembourg) SARL
API Sponsorship SDM.BHD	Malaysia		100	Octagon Sports Marketing Ltd.
DraftWorldwide Sdn. Bhd.	Malaysia		100	Draft, Inc.
Foote Cone & Belding Sdn. Bhd.	Malaysia		100	True North Holdings (Asia/Pacific), Inc.
Initiative Media (M) Sdn. Bhd.	Malaysia		100	Lowe Lintas & Partners (Malaysia) Sdn. Bhd.
Interface Advertising Sdn. Bhd.	Malaysia		80	FCB Malaysia
Lowe & Partners SDN, BHD	Malaysia		71	Registrant
McCann-Erickson (Malaysia) Sdn. Bhd.	Malaysia		100	Registrant
Mutiara-McCann (Malaysia) Sdn. Bhd.	Malaysia		100	Registrant
Universal Communication Sdn. Bhd.	Malaysia		100	McCann-Erickson (Malaysia) Sdn. Bhd.
Weber Shandwick Worldwide (Malaysia) Sdn. Bhd.	Malaysia		100	AMS Investments Limited (92); Briefcope Limited (8)
Advertisement and Communication Services Ltd.	Mauritius		100	True North Holdings (Asia/Pacific), Inc.
Lowe Mauritius Limited	Mauritius		100	Lowe Group Holdings Inc.
M-E Mauritius Holdings Ltd.	Mauritius		100	Interpublic Group Denmark Holdings
Artest S.A. de C.V.	Mexico		100	FCB Worldwide S.A. de C.V.
BSR/MRM de Mexico SA de CV	Mexico		60	Interpublic Holding Co. SA de CV
Corporacion Interpublic Mexicana, S.A. de C.V.	Mexico		100	Interpublic Holding Co. SA de CV
Direct Digital Data Base S.A. de CV	Mexico		100	FCB Worldwide S.A. de C.V.
Diversified Advertising Services S.A. de C.V	Mexico		100	Lowe SA De CV
Foote Cone & Belding Worldwide S.A. de C.V.	Mexico		100	True North Holdings (Latin America), Inc.
FutureBrand Mexico, SA de CV	Mexico		100	Interpublic Holding Co. SA de CV
Golin Harris Consulting SC	Mexico		96	Interpublic Holding Co. SA de CV (48) Inversionsta Asociados, S.A De CV (48)
Golin Harris Services S.A. de C.V.	Mexico		99.8	Interpublic Holding Co. SA de CV
IM Initiative Media SA DE CV	Mexico		100	Interpublic Holding Company S.A. DE CV

Exhibit 21 Page 19
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Interpublic Holding Company S.A. De C.V.	Mexico		100	Registrant
Inversionistas Asociados, S.A. De C.V.	Mexico		100	Corporacion Interpublic Mexicana
Lowe SA DE CV	Mexico		100	Interpublic Holding Co. SA de CV
Marketing Division SA DE CV	Mexico		98	FCB Worldwide S.A. de C.V.
McCann-Erickson de Mexico, S.A. de cv	Mexico		100	Interpublic Holding Co. SA de CV
MRM Servicious S.A. de CV	Mexico		60	Interpublic Holding Co. SA de CV
Pedrote Momentum Services Administravos S.A. de C.V.	Mexico		60	Interpublic Holding Co. SA de CV
Publicidad Nortena, S. De R.L. De C.V.	Mexico		100	Corporation Interpublic Mexicana, SA de CV
TN Media SA DE CV	Mexico		100	FCB Worldwide S.A. de C.V.
Weber Shandwick S.A. DE C.V.	Mexico		99.8	Interpublic Holding Company S.A. DE C.V.
Zimat Golin/Harris S.A. de C.V.	Mexico		100	Interpublic Holding Company S.A. DE C.V.
Octogan SAM	Monaco		100	Communication Services Int’l (Holdings) S.A.
Anderson & Lembke Europe B.V.	Netherlands		100	Registrant
Borus Groep B.V.	Netherlands		100	IPG Nederland BV
Bozell Advertising B.V.	Netherlands		100	True North Holdings (Netherlands) B.V.
Brand Connection B.V.	Netherlands		100	Overall Media Administration BV
BSMG Worldwide, B.V.	Netherlands		100	True North Holdings (Netherlands) B.V.
Decision/Data Database Media Marketing BV	Netherlands		100	VDBJ Communicatiegroep BV
Draftworldwide Nederland B.V.	Netherlands		100	Borus Groep B.V.
FHP Print Consult B.V.	Netherlands		100	VDBJ Communicatiegroep BV
Future Brand B.V.	Netherlands		100	Future Brand Holding BV
Future Brand Holdings B.V.	Netherlands		71	IPG Nederland B.V.
Initiative Group B.V.	Netherlands		100	IPG Nederland B.V.
Initiative Media B.V.	Netherlands		100	Overall Media Administration B.V.
IPG Nederland B.V.	Netherlands		100	Registrant (37.57); Fieldplan Ltd. (62.43)
ISOGroup Europe BV	Netherlands		100	The ISO Healthcare Group, Inc.
Jack Morton Worldwide BV	Netherlands		51.25	IPG Nederland B.V.
Lowe & Partners BV	Netherlands		100	Lowe Worldwide Holdings BV
Lowe Holland BV	Netherlands		100	Lowe Worldwide Holdings BV
Lowe Live BV	Netherlands		73.75	Lowe & Partners BV
Lowe Worldwide Holdings BV	Netherlands		100	Interpublic Netherlands
McCann-Erickson (Nederland) BV	Netherlands		100	IPG Nederland BV
McCann Recruitment BV	Netherlands		100	VDBJ Communicatiegroep BV
Momentum CF BV	Netherlands		100	McCann-Erickson (Nederland) BV
Octagon CIS BV	Netherlands		100	Advantage Belgium
Octagon CSI International BV	Netherlands		100	Octagon CSI International NV
Octagon Maasstricht BV	Netherlands		100	Advantage Int’l Holdings Inc.
Octagon Worldwide Holdings BV	Netherlands		100	Octagon Worldwide Inc.
Ozlo BV	Netherlands		100	Lowe & Partne BV (77.5); Lowe Direct B.V. (22.5)
Pluspoint B.V.	Netherlands		100	IPG Nederland B.V.
Programming Media International BV	Netherlands		100	Registrant
Roomijsfabriek “De Hoop” BV	Netherlands		100	Lowe Worldwide Holdings BV
True North Holding (Netherlands) BV	Netherlands		100	True North Communications Inc.
Universal Media BV	Netherlands		100	IPG Nederland B.V.
VDBJ Communicatiegroep BV	Netherlands		60	IPG Nederland B.V.

Exhibit 21 Page 20
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Walbouw Haerlem BV	Netherlands		100	IPG Nederland BV
Weber Shandwick BV	Netherlands		100	AMS Investments Limited
Weber Shandwick International BV	Netherlands		100	AMS Investments Limited
Weber Shandwick Netherlands BV	Netherlands		100	AMS Investments Limited
Western International Media Holdings BV	Netherlands		100	Lowe Group Holdings, Inc. (52), Ammirati Puris Lintas (38), Western Media (10)
Wilkens Group BV	Netherlands		100	True North Holdings (Europe), Inc.
Wilkens Group Netherlands BV	Netherlands		100	Wilkens Group BV
APL Digital LTD	New Zealand		100	Lowe Limited
Channel & Limited	New Zealand		100	Lowe Limited
Draftworldwide New Zealand Limited	New Zealand		100	Lowe Limited
Foote Cone & Belding Ltd.	New Zealand		100	True North Holdings (Asia/Pacific), Inc.
Lowe Limited	New Zealand		100	Registrant
McCann-Erickson Limited	New Zealand		99.9	Registrant
Octagon New Zealand PTY LTD	New Zealand		100	Octagon Australia PTY Ltd
Pritchard Wood-Quadrant Ltd.	New Zealand		100	Registrant
Shandwick New Zealand Limited	New Zealand		100	AMS Investment LTD
Universal McCann Limited	New Zealand		100	McCann-Erickson Limited
Universal Media Limited	New Zealand		99.9	McCann-Erickson Limited
Initiative Universal Media A/S	Norway		100	McCann-Ericson AS (Norway)
JBR McCann A/S	Norway		100	McCann-Erickson A/S
JBR McCann Production A/S	Norway		100	McCann-Erickson A/S
Lowe Forever A/S	Norway		100	Lowe Norway A/S Holding
Lowe Norway A/S Holding	Norway		100	Lowe Norway A/S Holding
McCann-Erickson A/S	Norway		100	McCann-Erickson Marketing
McCann Informasjon A/S	Norway		100	McCann-Erickson AS
Scandinavian Design Group AS	Norway		100	McCann-Erickson AS
Epoca McCann S.A.	Panama		100	Registrant
McCann-Erickson DE Panama, SA	Panama		100	Registrant
McCann-Erickson Worldgroup Panama	Panama		100	Epoca McCann S.A. (Panama)
Universal Ideas, SA	Panama		100	McCann-Erickson Ideas, SA
Mayo/FCB Publicidad SA	Peru		60	True North Holdings (Latin America), Inc.
McCann-Erickson Corporacion Publicidad, S.A.	Peru		100	Registrant
Park Advertising & Direct Marketing S.A.	Peru		60	True North Holdings (Latin America), Inc.
Fasttrack Intergrated Marketing Communications, Inc.	Philippines		100	Lowe Inc.
Group Asia Face to Face, Inc.	Philippines		100	McCann-Erickson(Philippines) Inc.(70) McCann Group of Companies, Inc. (30)
Harrison Communications, Inc.	Philippines		100	McCann-Erickson (Philippines) Inc.
Lowe Inc.	Philippines		100	Treyna Holdings Inc. (70) Lowe Worldwide Holdings BV (30)
McCann-Erickson (Philippines), Inc.	Philippines		58	Registrant (30), Business Science Research Corp. (28)
McCann Group of Companies, Inc.	Philippines		100	Registrant
Paradgim Production & Design Inc	Philippines		100	Lowe Inc.
Ad Fabrika FCB Sp. z.o.o.	Poland		100	Wilkens Group BV & (Netherlands)
Brand Connection SP.Z.O.O	Poland		100	Initiative Media Warszawa ZP ZOO
GGK Public Relations Sp. z.o.o.	Poland		90	Lowe Lintas GGK Holding AG

Exhibit 21 Page 21
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Initiative Media Warszawa SP Zoo	Poland		100	Ammirati Puris Lintas Warsaw
Lowe Brand Sp. z.o.o.	Poland		100	Lowe Lintas GGK Holding AG
Lowe GGK Spolka Z.O.O	Poland		100	Lowe Lintas GGK Holding AG
Magna Entertainment SP. Z.O.O.	Poland		100	Magna Global Polska
Magna Global Polska	Poland		100	Pan Media Western Warszawa Sp Zoo (33.33), Initiative Media Warszawa Spzoo (33.33), Universal Media Publicidade, LTDA(33.33)
McCann-Erickson Polska SP. Z.O.O.	Poland		100	McCann-Erickson Int’l GmbH (50), Walbouw Haerlem BV (50)
McCann Erickson Worldgroup Poland SPO Z.O.O.	Poland		100	Registrant
McCann Relationship Marketing Spo aKa Z	Poland		100	McCann-Erickson Worldgroup Poland
Momentum Experimental Marketing Spo aKa Z Orgazniczon	Poland		100	McCann-Erickson Worldgroup Poland
Panmedia Western Warszawa SP. Z.O.O.	Poland		90	Lowe Lintas GGK Holding AG
Prisma Communications Spo aKa Z Orgazniczon	Poland		100	McCann-Erickson Worldgroup Poland
Universal McCann SP Z.O.O.	Poland		100	McCann-Erickson Polska
Brand Connection-Actividades Publicitares, Ltda.	Portugal		99.8	Interpublic SGPS/LDA
Experientia Marketing Experenciical Ltda	Portugal		98	McCann-Erickson Portugal Pub. Ltda
FCB Publicidade Lda.	Portugal		80	True North Holdings (Netherlands), Inc.
Iniciativas De Meios-Actividades Publicitarias, Limitada	Portugal		99.87	Lowe Lintas & Partner (Portugal)
Interpublic SGPS/LDA	Portugal		95	Registrant
Lowe Lintas & Partners (Portugal)	Portugal		100	Interpublic SGPS, LDA
McCann-Erickson Portugal Publicidade Limitada	Portugal		99.84	Interpublic SGPS/LDA
McCann-Erickson SGPS SA	Portugal		100	Interpublic SGPS, LDA
McCann Relation Marketing MRM Portugal Marketing Relacional	Portugal		98	McCann-Erickson Portugal Pub. Ltda
Universal McCann Connections-Publicidade LDA	Portugal		100	Interpublic SGPS, LDA
Universal Media Publicidade, Ltda.	Portugal		98	McCann-Erickson Portugal Pub. Ltda
FCB Worldwide (Puerto Rico), Inc.	Puerto Rico		100	TN Holdings (Latin America),Inc.
Marketing Drive, Inc.	Puerto Rico		100	TN Holdings (Latin America),Inc.
B.V. McCann-Erickson Advertising SRL	Romania		75	Registrant
McCann-Erickson Senegal	Senegal		100	MCCann-Ericksonc Ivory Coast
Ammirati Puris Lintas (S) Private Ltd.	Singapore		100	Registrant
DraftWorldwide Pte. Ltd.	Singapore		100	Draft, Inc.
FCB Singapore Pte. Ltd.	Singapore		100	FCB Asia (Holding) Ltd.
Futurebrand Singapore Pte. Ltd.	Singapore		100	McCann-Erickson (Singapore) Private Ltd
Golin/Harris International Pte Limited	Singapore		100	Golin Harris International Limited
Initiative Media Singapore Pte Ltd	Singapore		100	Registrant
Lowe & Partners Singapore Pte. Ltd.	Singapore		100	Lowe Group Holdings Inc.
McCann-Erickson (Singapore) Private Limited	Singapore		100	Registrant
Octagon CSI Pte Limited	Singapore		100	Octagon CSI International Holdings SA
Scotchbrook/BSMG Worldwide (Singapore Ltd.)	Singapore		100	True North Holdings (Asia/Pacific), Inc.
Weber Shandwick Worldwide (Singapore) Pte Ltd.	Singapore		100	AMS Investment Ltd
Lowe Lintas GGK, Sro	Slovak Rep.		87	Lowe Lintas GGK Holdings AG
McCann-Erickson Bratislava	Slovak Rep.		100	McCann-Erickson Prague Spol. srl
Panmedia Bratislava Spol s.r.o.	Slovak Rep.		86	Lowe Lintas GGK Holdings AG

Exhibit 21 Page 22
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Adsearch (Proprietary) Limited	South Africa		100	Registrant
Advantage Sponsorship Pty Ltd.	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Ammirati Puris Lintas (Proprietary) Limited	South Africa		100	Lowe Worldwide Holdings BV (76); Registrant (24)
Azaguys Advertising & Marketing (Pty)	South Africa		100	FCB Holdings (SA)
Black Ads Media Pty Ltd.	South Africa		100	The Media Shop (Pty) Limited
Court Road Properties (Pty.) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Electric Ocean (Pty.) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Active (PTY) Ltd	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Africa (Pty) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Cape Town (Pty.) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Durban (Pty.) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Fuze (Pty.) Ltd.	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Global Media Pty. Ltd.	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Impact Pty. Ltd	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Johannesburg (Pty.) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Jonssons PTY Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Plato Healthcare Promotions (Pty.) Limted	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB Shoptalk (Pty.) Limted	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB South Africa (Pty.) Limted	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB South Africa Holding (Pty) Limited	South Africa		100	FCB Hold Pty. Ltd. (40.89); Hanks International (18.89), Registrant (40.22)
FCB South Africa (Pty) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
FCB South Africa Properties (Pty) Ltd.	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Finset (Pty) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Foote Cone & Belding Holdings (SA)	South Africa		100	True North Holdings (Asia/Pacific), Inc.
Galaxy Media (Pty) Limited	South Africa		100	The Media Shop (Pty.) Ltd.
Herdbuoys McCann-Erickson Holding (Pty) Ltd.	South Africa		51	McCann-Erickson South Africa (Proprietary) Ltd.
Herdbuoys McCann-Erickson South Africa (Pty) Ltd.	South Africa		100	Herdbuoys McCann-Erickson Holding (Pty)
Herdbuoys Sales Promotions (Pty) Ltd.	South Africa		100	Herdbuoys McCann-Erickson South Africa (Pty)
Joe Public (Pty) Ltd.	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Lexshell 262 Investment Holdings (Pty) Limited	South Africa		100	The Admark Trust
Lindsay Smithers Design Pty. Ltd.	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Lindsay Smithers — FCB Cape Pty. Ltd.	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Lindsay Smithers FCB Distributors (Pty) Limited	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Lindsay Smithers Group Management Service	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
Lindsay Smithers Staff Investments (Pty) Ltd.	South Africa		100	FCB South Africa Holdings (Pty.) Ltd.
McCann-Erickson Promotions (Proprietary) Ltd.	South Africa		100	McCann-Erickson South Africa (Proprietary) Ltd.
McCann-Erickson South Africa (Pty) Ltd.	South Africa		100	Registrant
McCann International (Pty) Ltd.	South Africa		100	McCann-Erickson South Africa (Proprietary) Ltd.
McCann-Erickson Africa (Pty) Ltd.	South Africa		100	Registrant
McCann-Erickson Worldgroup Africa	South Africa		100	The Interpublic Group of Companies, Inc.
Media Initiative (Proprietary) Limited	South Africa		100	Ammirati Puris Lintas (Prop.) Ltd.

Exhibit 21 Page 23
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
NU-Integrated Media Shop (Pty) Limited	South Africa		100	The Media Shop (Pty) Limited
O2 Media Pty Ltd	South Africa		100	The Media Shop (Pty) Limited
Octagon Communication Services Int’l (Pty) Ltd	South Africa		51	Octagon Marketing PTY Ltd
Octagon Ikageng (Pty) Ltd	South Africa		100	Octagon Marketing PTY Ltd
Octagon Marketing Pty Ltd.	South Africa		67	Octagon Sports Marketing Limited
Park Advertising Investment Holdings (Pty) Ltd	South Africa		100	The Admark Trust
Partnership in Advertising (Namibia) PTY	South Africa		100	The Admark Trust
Perceive Advertising Pty Ltd	South Africa		100	The Media Shop (Pty) Limited
Sprigg Abbott Eighty (Pty.) Limited	South Africa		100	FCB South Africa Properties (Pty.) Ltd.
The Admark Trust	South Africa		100	Octagon Marketing
The Media Shop (Pty.) Ltd.	South Africa		100	Park Adv. Inv. Hold. (Pty.) Ltd.
Torre Lazur McCann Africa (Pty) Ltd	South Africa		100	McCann-Erickson South Africa (Proprietary) Ltd.
Universal McCann (Pty.) Ltd.	South Africa		100	Herbuoys McCann-Erickson South Africa (Pyt) Ltd.
Alpha Grupo de Comunicacion Cientifica, S.L.	Spain		60	Shandwick Iberica S.A.
Cachagua S.L.	Spain		100	The Interpublic Group of Companies de Espana S.A.
Cathedral The Creative Center	Spain		94	McCann-Erickson S.A.
Centro De Investigaction Y Compra De Medios, S.A.	Spain		100	True North Holding Espana, S. L.
Clouseau, S.L.	Spain		80	DraftWorldwide S.A.
DraftWorldwide S.A.	Spain		100	Draft Group Holdings Limited
FCB/Tapsa Barcelona S.A.	Spain		100	FCB Tapsa, SA
Foote Cone & Belding Direct, SA	Spain		64	True North Holdings Espana SL
Foote Cone & Belding Tapsa TFM, SA	Spain		51	FCB Tapsa, SA
Foote Cone & Belding/Tapsa SA	Spain		100	True North Bozell Espana SL
Futurebrand, S.A.	Spain		100	McCann-Erickson S.A.
Golin Harris International, Inc. Sucursal en Espana	Spain		100	Golin Harris International, Inc.
Iniciativas de Medios, S.A.	Spain		100	Lowe Lintas & Partners, S.A.
Lowe FMRG S.A	Spain		81	Lowe W.W. Holdings BV
Lowe & Partners SA	Spain		100	Interpublic Group of Companies de Espana SA
Magna Global S.A.	Spain		100	The Interpublic Group of Companies de Espana S.A.
Marketing y Communicacion Integral, S.A.	Spain		89	McCann-Erickson S.A.
McCann-Erickson Barcelona S.A.	Spain		100	The Interpublic Group of Companies de Espana S.A.
McCann-Erickson S.A.	Spain		100	The Interpublic Group of Companies de Espana S.A.
Momentum Communicacion Barcelona SA	Spain		100	McCann-Erickson SA
Momentum Madrid S.A.	Spain		89	McCann-Erickson S.A.
Momentum Servicios Promocionales SA	Spain		89	McCann-Erickson S.A.
Momentum Task Force S.A.	Spain		89	McCann-Erickson S.A.
MRM Cano & Martinez Direct, S.A.	Spain		80	McCann-Erickson, S.A.
MRM Common Sense, S.A.	Spain		80	McCann-Erickson S.A.
MRM Conten, S.L.	Spain		100	McCann-Erickson S.A.
MRM Directing S.A.	Spain		99.99	McCann-Erickson S.A.
MRM Infomark, S.A.	Spain		75	McCann-Erickson S.A.

Exhibit 21 Page 24
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Reporter, S.A.	Spain		75	MRM Conten S.L.
Shandwick Iberica, S.A.	Spain		100	AMS Investments Limited
Springer & Jacoby Espana S.A.	Spain		100	Springer & Jacoby International GmBH
The Design House 2000, S.A.	Spain		100	The Interpublic Group of Companies de Espana S.A.
True North Holding Espana SL	Spain		100	True North Holdings (Europe), Inc.
Universal McCann S.A.	Spain		100	McCann-Erickson S.A.
Valmorisco Communications, S.A	Spain		100	Interpublic Group of Companies De Espana, S.L
Western International Media SA	Spain		99.9	Western Int’l Media Holdings BV
Aktiebolaget Grundstenen 89942	Sweden		100	True North Holdings (Netherlands) BV
Anderson & Lembke AB	Sweden		100	Anderson & Lembke (US)
Draft Promotion AB	Sweden		100	DraftWorldwide Trampolin AB
DraftWorldwide Sweden AB	Sweden		100	DraftWorldwide Trampolin AB
DraftWorldwide Trampolin AB	Sweden		100	Inter P Group Sweden AB
Exp Creator Momentum AB	Sweden		80	McCann-Erickson AB
Fastbridge AB	Sweden		100	Message Plus Media AB-50; PMI-50
FB Company AB	Sweden		100	McCann-Erickson AB
Inter P Group Sweden AB	Sweden		100	Interpublic Group Denmark Holdings APS
Lowe Brindfors Annonsbyra AB	Sweden		100	Lowe Nordic AB
Lowe Forever AB	Sweden		100	Lowe Brindfors Annonsbyra AB
Lowe Nordic AB	Sweden		86	Lowe Worldwide Holdings BV
Lowe People AB	Sweden		100	Lowe Worldwide Holdings BV
McCann Annonsbyra I Malmoe AB	Sweden		100	McCann-Erickson AB
McCann MRM Sweden AB	Sweden		100	McCann-Erickson AB
McCann-Erickson AB	Sweden		100	Registrant
Message Plus Digital AB	Sweden		100	Lowe Nordic AB
PMI Initiative Universal Media AB	Sweden		100	Lowe Lintas AB (50); McCann-Erickson AB (50)
Ronnberg & McCann A.B.	Sweden		100	McCann-Erickson AB
Storakers Sverige AB	Sweden		50	Ronnberg & McCann A.B.
Trigger AB	Sweden		80	McCann-Erickson AB
Bosch & Butz AG Zollikon	Switzerland		100	Lowe Worldwide Holdings BV
FCB Leutengger Krull AG	Switzerland		70	True North Holdings (Switzerland), Inc.
Futurebrand AG	Switzerland		71	Coleman Group Worldwide LLC
Get Neue Gestaltungstechnik AG	Switzerland		100	Bosch & Butz Werbeagenter AG
Initiative Media Western AG	Switzerland		100	Western Int’l Media Holdings BV
Lowe AG Zurich	Switzerland		82	Lowe Worldwide Holdings BV
McCann-Erickson S.A.	Switzerland		100	Registrant
MRM Worldwide S.A.	Switzerland		67.5	McCann-Erickson
Octagon Switzerland AG	Switzerland		100	Octagon Holdings ApS
Octagon Worldwide Limited	Switzerland		100	Octagon WW Inc.
True North Holdings (Switzerland) AG	Switzerland		100	True North Holdings (Netherlands) BV
Type Art AG, Wallisellen	Switzerland		100	FCB Leutenegger Krull AG
Unimedia S.A.	Switzerland		100	Registrant
Universal McCann SA	Switzerland		100	McCann-Erickson S.A
Weber Shandwick Switzerland S.a.r.l.	Switzerland		100	Registrant
FCB Taiwan Ltd.	Taiwan		80	TN Holdings (Asia/Pacific)

Exhibit 21 Page 25
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Interface Intergrated Ltd.	Taiwan		80	True North Holdings (Asia Pacific), Inc.
Lowe Taiwan	Taiwan		100	Registrant
McCann-Erickson Communications Group Co. Ltd.	Taiwan		100	Registrant
Weber Shandwick Worldwide (Taiwan) Ltd.	Taiwan		100	Weber Shandwick Asia Pacific Limited
BTL (Thailand) Ltd.	Thailand		100	Weber Shandwick Thailand Ltd.
Initiative Media Limited	Thailand		99.9	Registrant
Lowe Limited	Thailand		99.9	Registrant
Magnus Nankervis & Curl/FCN Limited	Thailand		100	True North Holding Asia Pacific
McCann Worldgroup (Thailand) Ltd.	Thailand		100	Registrant
Shandwick Holdings Limited	Thailand		100	AMS Investments Limited
Weber Shandwick (Thailand) Ltd.	Thailand		100	Shandwick Holdings Ltd. (51); Orvieto Ltd. (49)
Communications Insights Limited	Trinidad		100	Registrant
McCann-Erickson (Trinidad) Limited	Trinidad		100	Registrant
FCB Rekiam Hizmertieri, A.S.	Turkey		69.99	True North Holdings (Netherlands) BV
Information Rekalmcilik Ltd. STI	Turkey		100	Pars McCann-Erickson Reklamcilik AS
IPG Tanitim VE Halkla Iliskiler AS	Turkey		100	Registrant
Link/McCann-Erickson Reklamcilik AS	Turkey		100	Pars McCann-Erickson Reklamcilik AS
Lotus Medya Planlama VE Dagitim AS	Turkey		100	McCann-Erickson Istanbul Reklamcilik AS
Lowe Tanitim Hizmetleri AS	Turkey		86	Lowe Worldwide Holdings BV
McCann-Erickson Istanbul Reklamcilik AS	Turkey		100	PARS McCann-Erickson Reklamcilik A.S. Reklamcilik A.S. (“PARS”)
Momentum Beyaz Reklam Tantitim Hizmetleri AS	Turkey		100	PARS McCann-Erickson Reklamcilik A.S.
Momentum Iletisim Hizmetleri
Dansismanlik E Ticaret A.S	Turkey		100	PARS McCann-Erickson Reklamcilik A.S.
MRM Reklam VE Tanitama Servisleri AS	Turkey		100	Registrant
PARS McCann-Erickson Reklamcilik A.S.	Turkey		100	Registrant
Universal McCann Media Planlama Ve Dagitim A.S.	Turkey		100	Registrant
Horizon FCB (LLC)	U.A.E.		100	Horizon Holdings Limited
Linea 12 McCann-Erickson	Ukraine		51	IPG
10 Media Limited	United Kingdom		50	Genus Media Limited
021 Limited	United Kingdom		100	1995 Ventures Limited
10 Media Limited	United Kingdom		100	Genus Media Limited
1995 Ventures Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Acclaro International Limited	United Kingdom		100	Weber Shandwick Limited
Addition Communications Limited	United Kingdom		100	APL Group Limited
Addition Marketing Group Limited	United Kingdom		100	APL Group Limited
Advantage Soccer Limited	United Kingdom		100	Octagon Sports Marketing Limited
Advantage Sponsorship Canada Limited	United Kingdom		100	Octagon Sports Marketing Limited
Advantage Sports Media Limited	United Kingdom		100	Octagon Sports Marketing Limited
Advantage Television Limited	United Kingdom		100	Octagon Sports Marketing Limited
Ammirati Puris Lintas Limited	United Kingdom		100	APL Group Limited

Exhibit 21 Page 26
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Ammirati Puris Lintas Russia Limited (In liquidation)	United Kingdom		100	Lowe & Partners Worldwide Limited
AMS Advanced Marketing Services Investments Limited	United Kingdom		100	AMS Advanced Marketing Services Limited
AMS Advanced Marketing Services Limited	United Kingdom		100	Interpublic Limited
Analytic I Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
APL Digital Limited	United Kingdom		50	APL Group Limited
APL Group Limited	United Kingdom		100	Interpublic Limited
Bahbout and Stratton Limited	United Kingdom		100	The Interpublic Group of Companies, Inc.
Blue Interactive Limited	United Kingdom		100	1995 Ventures Limited
Bozell UK Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Brand Connection Limited	United Kingdom		100	Genus Media Limited
Briefcope Limited	United Kingdom		100	Weber Shandwick Limited
Brilliant Pictures Limited	United Kingdom		50	Ammirati Puris Lintas Limited
			50	APL Group Limited
Broadway Communications Group (Holdings) Limited	United Kingdom		100	Newtonvale Limited
Brompton Advertising Limited	United Kingdom		100	The Brompton Group Limited
Brompton Promotions Limited	United Kingdom		100	The Brompton Group Limited
BSMG Medical & Health Communications Limited	United Kingdom		100	Weber Shandwick Limited
BSMG Worldwide (Europe) Limited	United Kingdom		100	Weber Shandwick Limited
Bureau of Commercial Information Limited	United Kingdom		100	Interpublic Limited
Business Geographics Limited	United Kingdom		80	International Poster Manager Limited
Cab (No.1) Limited	United Kingdom		100
Cab (No.2) Limited	United Kingdom		100
Cab (No.3) Limited	United Kingdom		100
Cab (No.4) Limited	United Kingdom		100
Cab (No.5) Limited	United Kingdom		100
Caudex Medical (Abingdon) Ltd	United Kingdom		46.600	The Interpublic Group of Companies, Inc.
			53.400	McCann Medical Communications Limited
Charles Barker ESOP Trustee Limited	United Kingdom		100	Charles Barker Limited
Charles Barker Healthcare Limited	United Kingdom		100	Charles Barker Limited
Charles Barker Limited	United Kingdom		100	Weber Shandwick Limited
Charles Barker Publishing Limited	United Kingdom		100	Charles Barker Limited
CM: Lintas International Limited	United Kingdom		99.995	Interpublic Limited
Complete Congress Services Limited	United Kingdom		33.333	The Interpublic Group of Companies, Inc.
			66.667	McCann Medical Communications Limited
Complete Exhibition Services Limited	United Kingdom		20	The Interpublic Group of Companies, Inc.
			80	McCann Medical Communications Limited
Complete Healthcare Training Limited	United Kingdom		25	The Interpublic Group of Companies, Inc.
			75	McCann Medical Communications Limited

Exhibit 21 Page 27
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Complete HealthVizion Limited	United Kingdom		100	McCann Medical Communications Limited
Complete Market Research Limited	United Kingdom		25	The Interpublic Group of Companies, Inc.
			75	McCann Medical Communications Limited
Complete Medical Communications	United Kingdom		20	The Interpublic Group of Companies, Inc.
(UK) Limited			80	Complete Medical Group Limited
Complete Medical Group Limited	United Kingdom		15	The Interpublic Group of Companies, Inc.
			85	McCann Medical Communications Limited
Creation Communications Design Limited	United Kingdom		100	Jack Morton Worldwide Limited
Creation Communications Limited	United Kingdom		100	Jack Morton Worldwide Limited
Cyclops Productions Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Davies Day Limited	United Kingdom		80	Octagon Sponsorship Consulting Limited
Davies/Baron Limited	United Kingdom		100	FBC (FutureBrand) Limited
Delaney Fletcher Delaney Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Draft Group Holdings Limited	United Kingdom		100	Interpublic Limited
Draft London Limited	United Kingdom		100	Lowe International Limited
Engels (No.1) Limited	United Kingdom		100	Interpublic Limited
Engels (No.2) Limited	United Kingdom		100	Interpublic Limited
EPIC (Events & Programming International Consultancy) Limited	United Kingdom		99	Interpublic Limited
Exp. Momentum Limited	United Kingdom		100	Interpublic Limited
Expert Media Limited	United Kingdom		100	Genus Media Limited
F.C.B. Management Services Limited	United Kingdom		100	Foote, Cone & Belding Europe Limited
FBC (FutureBrand Consumer) Limited	United Kingdom		100	FBC (FutureBrand) Limited
FBC (FutureBrand Digital) Limited	United Kingdom		100	FBC (FutureBrand) Limited
FBC (FutureBrand) Limited	United Kingdom		100	Interpublic Limited
FCB Advertising Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
FCB London Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
FCBi London Limited	United Kingdom		100	1995 Ventures Limited
Fieldplan Limited	United Kingdom		100	Interpublic Limited
Fleet Financial Communications Limited	United Kingdom		100	Square Mile Holdings Limited
Foote Cone & Belding International Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Foote, Cone & Belding Europe Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Genus Media Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
GJW Europe Limited	United Kingdom		100	GJW Holdings Limited
GJW Government Relations Limited	United Kingdom		100	GJW Holdings Limited
GJW Holdings Limited	United Kingdom		100	BSMG Worldwide Europe Limited
GJW International Limited	United Kingdom		100	GJW Holdings Limited
GJWS Limited	United Kingdom		100	GJW Government Relations Limited

Exhibit 21 Page 28
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Globespan Marketing Services Limited	United Kingdom		100	Marketing Drive Group Limited
Go Figure Limited	United Kingdom		100	Initiative Media London Limited
Golin/Harris International Limited	United Kingdom		100	Interpublic Limited
Gotham Limited	United Kingdom		100	Interpublic Limited
Grand Slam Millennium Television Limited	United Kingdom		85	Octagon Sports Marketing Limited
Grand Slam Sports Limited	United Kingdom		100	Octagon Sports Marketing Limited
GSD (Scotland) Limited	United Kingdom		100	Momentum Field Marketing Limited
GSD Momentum Limited	United Kingdom		100	Momentum Field Marketing Limited
H.K. McCann Limited	United Kingdom		100	McCann-Erickson Advertising Limited
Harrison Advertising (International) Limited	United Kingdom		99.995	Interpublic Limited
Hopkins and Bailey Limited	United Kingdom		100	Radclyffe Communications Group Limited
Initiative Media Limited	United Kingdom		100	APL Group Limited
Initiative Media London Limited	United Kingdom		100	Interpublic Limited
Interfocus Group Limited	United Kingdom		87.500	Lowe International Limited
Interfocus Network Limited	United Kingdom		100	Interfocus Group Limited
International Poster Management Limited	United Kingdom		100	Interpublic Limited
Interpublic GIS (UK) Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Interpublic Limited	United Kingdom		100	The Interpublic Group of Companies, Inc.
Interpublic Pension Fund Trustee Company Limited	United Kingdom		50	Interpublic Limited
Jack Morton Europe Limited	United Kingdom		100	IPG Caribiner Corp, Inc.
Jack Morton UK Limited	United Kingdom		100	Jack Morton Europe Limited
Jack Morton Worldwide Limited	United Kingdom		100	Jack Morton UK Limited
Joint Venture 36 Travel Limited	United Kingdom		100	McCann-Erickson Advertising Limited
Jones Britton Breckon Company Limited	United Kingdom		100	Genus Media Limited
Junk Mail Limited	United Kingdom		100	FCBi London Limited
JV Knightsbridge Travel Limited	United Kingdom		50	Lowe International Limited
Keith LIttlewood Associates Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Lewis Gace Bozell Health Care Worldwide Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
LHSB Management Services Limited	United Kingdom		100	Lowe International Limited
Lintas W A Limited	United Kingdom		99.900	Interpublic Limited
Locksway Limited	United Kingdom		100	Opus Holdings International Limited
Lowe & Howard-Spink Media Limited	United Kingdom		100	Lowe International Limited
Lowe & Partners Financial Limited	United Kingdom		100	Lowe International Limited
Lowe & Partners Limited	United Kingdom		100	Lowe International Limited
Lowe & Partners UK Limited	United Kingdom		100	Lowe International Limited
Lowe & Partners Worldwide Limited	United Kingdom		100	Interpublic Limited
Lowe Azure Limited	United Kingdom		100	Lowe International Limited

Exhibit 21 Page 29
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Lowe Broadway Limited	United Kingdom		99.998	Broadway Communications Group (Holdings) Limited
			0.002	Newtonvale Limited
Lowe Consulting Limited	United Kingdom		100	Lowe International Limited
Lowe Digital Limited	United Kingdom		100	Lowe International Limited
Lowe Fusion Healthcare Limited	United Kingdom		100	Lowe International Limited
Lowe International Limited	United Kingdom		100	Interpublic Limited
Ludgate Communications Limited	United Kingdom		100	Ludgate Group Limited
Ludgate Design Limited	United Kingdom		100	Ludgate Group Limited
Ludgate Group Limited	United Kingdom		100	Interpublic Limited
Ludgate Laud Limited	United Kingdom		100	Ludgate Group Limited
Luxon Carra Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Magister Consulting Limited	United Kingdom		100	The Interpublic Group of Companies, Inc.
Magna Global (UK) Limited	United Kingdom		100	Interpublic Limited
Mark Wallace Associates Limited	United Kingdom		100	Jack Morton Worldwide Limited
Marketing Communications Technologies (EMEA) Limited	United Kingdom		100	Interpublic Limited
Marketing Communications Technologies (Europe) Limited	United Kingdom		100	Interpublic Limited
Marketing Drive (Manchester) Limited	United Kingdom		100	Marketing Drive Group Limited
Marketing Drive Group Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Marketing Drive International Limited	United Kingdom		100	Marketing Drive Group Limited
Marketing Drive Limited	United Kingdom		100	Springer & Jacoby UK Holdings Limited
MBS Media Limited	United Kingdom		100	Initiative Media London Limited
McCann Communications Limited	United Kingdom		100	McCann-Erickson Advertising Limited
McCann Direct Limited	United Kingdom		100	Interpublic Limited
McCann Managed Care Services Limited	United Kingdom		100	The Interpublic Group of Companies, Inc.
McCann Medical Communications Limited	United Kingdom		100	Interpublic Limited
McCann Properties Limited	United Kingdom		1	Interpublic Limited
			99	McCann-Erickson Network Limited
McCann Weber Public Relations Limited	United Kingdom		1	Interpublic Limited
			99	McCann-Erickson Bristol Limited
McCann-Erickson (Windsor) Limited	United Kingdom		1	Interpublic Limited
			99	McCann-Erickson Network Limited
McCann-Erickson Advertising Limited	United Kingdom		100	McCann-Erickson UK Group Limited
			0.005	Interpublic Limited
McCann-Erickson Bristol Limited	United Kingdom		99.995	McCann-Erickson UK Group Limited
			0.005	Interpublic Limited
McCann-Erickson Central Limited	United Kingdom		99.995	McCann-Erickson Network Limited

Exhibit 21 Page 30
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
McCann-Erickson EMEA Limited	United Kingdom		100	Interpublic Limited
McCann-Erickson Healthcare UK Limited	United Kingdom		100	Interpublic Limited
McCann-Erickson Manchester Limited	United Kingdom		0.005	Interpublic Limited
			99.995	McCann-Erickson Network Limited
McCann-Erickson Network Limited	United Kingdom		100	Interpublic Limited
McCann-Erickson Payne Golley Limited	United Kingdom		100	McCann-Erickson Network Limited
McCann-Erickson UK Group Limited	United Kingdom		100	Interpublic Limited
MDGS Limited	United Kingdom		100	Marketing Drive Group Limited
Miller Starr Limited	United Kingdom		200	The Interpublic Group of Companies, Inc.
MLS Soccer Limited	United Kingdom		100	Octagon Sports Marketing Limited
Momentum Activating Demand Limited	United Kingdom		300	The Interpublic Group of Companies, Inc.
Momentum Experiential Marketing Limited	United Kingdom		99.995	McCann-Erickson Payne Golley Limited
Momentum Experiential Marketing	United Kingdom		99.995	McCann-Erickson Payne Golley Limited
Limited			0.005	Interpublic Limited
Momentum Field Marketing Limited	United Kingdom		100	The Interpublic Group of Companies, Inc.
Momentum on the Move Ltd	United Kingdom		100	Exp. Momentum Limited
Movie & Media Sports (Holdings) Limited	United Kingdom		49.931	Octagon Worldwide Limited
MRM Partners (UK) Limited	United Kingdom		81.533	The Interpublic Group of Companies, Inc.
			18.467	TPD Group Limited
MSW Management Ltd	United Kingdom		100	Octagon Sports Marketing Limited
mworks Limited	United Kingdom		100	Interpublic Limited
Nationwide Public Relations Limited	United Kingdom		100	Weber Shandwick Limited
NDI Momentum Limited	United Kingdom		99.999	The Interpublic Group of Companies, Inc.
NDI Retail Development Limited	United Kingdom		100	NDI Momentum Limited
Newtonvale Limited	United Kingdom		28.006	Lowe International Limited
Octagon Athlete Representation Limited	United Kingdom		100	Octagon Sports Marketing Limited
Octagon CSI Limited	United Kingdom		100	Third Dimension Holdings Limited (Jersey)
Octagon Event Marketing Limited	United Kingdom		100	Interpublic Limited
Octagon Marketing Services Limited	United Kingdom		100	Octagon Sports Marketing Limited
Octagon Motorsports Marketing Limited	United Kingdom		100	Octagon Worldwide Limited
Octagon Movie And Media Limited	United Kingdom		100	Movie & Media Sports (Holdings) Limited
Octagon SC Limited	United Kingdom		100	Octagon Sponsorship Consulting Limited
Octagon Sponsorship Consulting Limited	United Kingdom		100	Octagon Sports Marketing Limited
Octagon Sponsorship Europe Limited	United Kingdom		100	Octagon Sports Marketing Limited
Octagon Sponsorship Limited	United Kingdom		100	Octagon Sponsorship Consulting Limited
Octagon Sports Marketing Limited	United Kingdom		100	Octagon Worldwide Limited
Octagon Worldwide Limited	United Kingdom		100	Interpublic Limited
Opus Group International Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
Opus Holdings International Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited

Exhibit 21 Page 31
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Orbit International (1990) Limited	United Kingdom		100	Lowe International Limited
OSI Group UK Limited	United Kingdom		100	ISOGroup Europe BV
Poundhold Limited	United Kingdom		100	Lowe International Limited
PR Consultants Scotland Limited	United Kingdom		100	Weber Shandwick Limited
Propeller Creative Services Limited	United Kingdom		99	McCann-Erickson Manchester Limited
			1	Interpublic Limited
Radclyffe Communications Group Limited	United Kingdom		100	Weber Shandwick International Limited
Rebel Enterprises Limited	United Kingdom		100	Weber Shandwick UK Limited
Rebel Raceway Limited	United Kingdom		100	Weber Shandwick UK Limited
Rogers & Cowan Brand Placement Limited	United Kingdom		100	Weber Shandwick UK Limited
Rogers & Cowan International Limited	United Kingdom		100	Weber Shandwick International Limited
Salesdesk Limited	United Kingdom		99	Harrision Advertising International Limited
			1	Interpublic Limited
SCH International Limited	United Kingdom		100	Jack Morton Worldwide Limited
Shandwick Design Limited	United Kingdom		100	PR Consultants Scotland Limited
Shandwick North Limited	United Kingdom		100	Weber Shandwick International Limited
Shandwick Northern Ireland Limited	United Kingdom		100	Weber Shandwick Limited
Shandwick Public Affairs Limited	United Kingdom		100	Interpublic Limited
Shandwick Public Relations Limited	United Kingdom		100	Weber Shandwick Limited
Shandwick Scotland Limited	United Kingdom		100	PR Consultants Scotland Limited
Slaymaker Cowley White/Bozell (Holdings) Limited	United Kingdom		100	True North Holdings (United Kingdom) Limited
SM Activities Limited	United Kingdom		100	Octagon Sports Marketing Limited
Smithfield Lease Limited	United Kingdom		100	Lowe International Limited
Spectrum Communications Limited	United Kingdom		100	Jack Morton Worldwide Limited
Springer & Jacoby Design UK Limited	United Kingdom		100	Springer & Jacoby Holding GmbH & Co. KG
Springer & Jacoby UK Holdings Limited	United Kingdom		64	Marketing Drive Group Limited
Springer & Jacoby UK Limited	United Kingdom		100	Springer & Jacoby UK Holdings Limited
Springpoint Limited	United Kingdom		100	Weber Shandwick Marketing Services Limited
Springpoint UK Limited	United Kingdom		100	The Interpublic Group of Companies, Inc.
Square Mile Communications Limited	United Kingdom		100	Square Mile Holdings Limited
Square Mile Holdings Limited	United Kingdom		100	BSMG Worldwide Europe Limited
Still Price Court Twivy d’Souza Limited	United Kingdom		99.995	APL Group Limited
Stowe, Bowden, Wilson Limited	United Kingdom		99.995	McCann-Erickson Network Limited
			0.005	Interpublic Limited
Tavistock Advertising Limited	United Kingdom		100	Lowe International Limited
The Below The Line Agency Limited	United Kingdom		99.995	Interpublic Limited
The Brompton Group Limited	United Kingdom		100	Lowe International Limited
The Championship Group Limited	United Kingdom		100	Octagon Sports Marketing Limited

Exhibit 21 Page 32
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
The Howland Street Studio Limited	United Kingdom		99	Interpublic Limited
The HPI Research Group Limited	United Kingdom		100	Draft Group Holdings Limited
The Internet Factory Limited	United Kingdom		100	Business Geographics Limited
The Line Limited	United Kingdom		100	APL Group Limited
The Lowe Group Limited	United Kingdom		100	Lowe International Limited
The PR Centre Limited	United Kingdom		100	PR Consultants Scotland Limited
The Promotions Department Partnership Limited	United Kingdom		100	Momentum Activating Demand Limited
The Quay Advertising and Marketing Limited	United Kingdom		100	Bahbout and Stratton Limited
The Really Big Promotions Company Limited	United Kingdom		100	Interpublic Limited
The Rebel Group Limited	United Kingdom		100
The Sloan Group Limited	United Kingdom		100	Lowe International Limited
Tinker and Partners Limited	United Kingdom		99.900	Interpublic Limited
TPD Group Limited	United Kingdom		100	The Interpublic Group of Companies, Inc.
TPD IP Limited	United Kingdom		100	TPD Group Limited
True North Holdings (United Kingdom) Limited	United Kingdom		52.389	FCB Worldwide, Inc
			28.811	True North Holdings (Europe) Inc
			18.798	True North Holding Netherlands B.V.
			0.002	True North Communications, Inc.
Two Six Seven Limited	United Kingdom		100	Lowe International Limited
Universal Advertising Limited	United Kingdom		99.995	Interpublic Limited
Universal Communications Worldwide Limited	United Kingdom		100	Interpublic Limited
Universal McCann Limited	United Kingdom		99.999	Interpublic Limited
			0.001	The Interpublic Group of Companies, Inc.
Virtual Reality Sports Limited	United Kingdom		100	Octagon Sports Marketing Limited
WAM/McCann-Erickson Limited	United Kingdom		99.995	McCann-Erickson UK Group Limited
			0.005	Interpublic Limited
Washington Soccer Limited	United Kingdom		100	Octagon Sports Marketing Limited
Weber Europe Limited	United Kingdom		100	Golin/Harris International Limited
Weber Shandwick Broadcast Limited	United Kingdom		100	Weber Shandwick International Limited
Weber Shandwick Consultants Limited	United Kingdom		100	Weber Shandwick International Limited
Weber Shandwick Consumer Limited	United Kingdom		100	Weber Shandwick Limited
Weber Shandwick International Limited	United Kingdom		100	Weber Shandwick Limited
Weber Shandwick Investor Relations Limited	United Kingdom		100	Weber Shandwick UK Limited
Weber Shandwick Limited	United Kingdom		54.084	Interpublic Limited
Weber Shandwick Marketing Services Limited	United Kingdom		100	AMS Advanced Marketing Services Limited
Weber Shandwick PR Company Limited	United Kingdom		100	Weber Shandwick International Limited
Weber Shandwick Technology Limited	United Kingdom		100	Interpublic Limited
Weber Shandwick Trustees Limited	United Kingdom		100	Weber Shandwick Limited

Exhibit 21 Page 33
August 31, 2005

		Percentage
		Of Voting
		Securities
	Jurisdiction	Owned By
	Under Which	Immediate
Name	Organized	Parent (%)		Immediate Parent
Foreign:
Weber Shandwick UK Limited	United Kingdom		100	Weber Shandwick International Limited
Western International Media Europe Limited	United Kingdom		100	Lowe International Limited
Western International Media Limited	United Kingdom		52	Lowe International Limited
			48	WIMC (UK) Limited
Widestrong Limited	United Kingdom		100	AMS Advanced Marketing Services Limited
WIMC (UK) Limited	United Kingdom		100	Interpublic Limited
Zentropy Partners United Kingdom Ltd	United Kingdom		100	MRM Partners (UK) Limited
Aderal S.A.	Uruguay		90	Grupo Nueva Communicacion S.A.
Asdia Uganda Limited	Uruguay		100	Asdia Limited
Intelan	Uruguay		100	Lingfield S.A. (S.A.F.I.)
Lingfield S.A. (S.A.F.I.)	Uruguay		100	Interpublic Publicidade e Pesquisas Sociedade Ltda.
Lintas Uruguay (S.A.F.I.)	Uruguay		100	Lowe LTDA
Lowe & Partners South America Holdings, S.A.	Uruguay		100	Lowe Group Holdings, Inc.
McCann-Erickson Latin America, S.A.	Uruguay		100	Universal Publicidad S.A. (S.A.F.I.)
Paradiser SA	Uraguay		80	True North Holdings (Latin America), Inc.
Universal Publicidad S.A. (S.A.F.I.)	Uruguay		100	McCann-Erickson Publicidade Ltda.
McCann Uzbekistan	Uzbekistan		100	Registrant
AJL Park Publicidad, CA	Venezuela		60	True North Holdings (Latin America), Inc.
FCB Publicidad, C.A.	Venezuela		100	Foote, Cone & Boeding Publicidad
Foote, Cone & Belding Publicidad, CA	Venezuela		100	True North Holdings (Latin America), Inc.
FutureBrand S.A.	Venezuala		99.9	The FutureBrand Company, Inc.
McCann-Erickson Publicidad De Venezuela, S.A.	Venezuela		100	Registrant
TN Medios Publicidad, CA	Venezuela		100	True North Holdings (Latin America), Inc.
Lowe Vietnam	Vietnam		100	Registrant
McCann-Erickson (Vietnam) Ltd	Vietnam		80	McCann-Erickson (Singapare) Private Ltd
Asiatic Corporation	Virgin Islands		100	AMS Investment Ltd
Hanks International	Virgin Islands		100	True North Communications, Inc.
Karting Marketing and Management Corporation	Virgin Islands		51	Brand Hatch Leisure Ltd.
Octagon Asia Inc.	Virgin Islands		100	Octagon Greater China Limited
Octagon CSI International Holdings S.A.	Virgin Islands		100	Octagon CSI S.A.
Octagon CSI S.A.	Virgin Islands		100	Communication Services Int’l (Holdings) S.A.
Afamal Advertising (Rhodesia ) Private Limited	Zimbabwe		100	Registant
FCB MB&A	Zimbabwe		100	FCB South Africa Holding
Lintas (Private) Limited	Zimbabwe		80	Fieldplan Ltd.
Media Initiative (Zimbabwe) Pty. Limited	Zimbabwe		80	Ammirati Puris Lintas (Private) Ltd.

A number of inactive subsidiaries and other subsidiaries, all of which considered in the aggregate as a single subsidiary would not constitute a significant subsidiary, are omitted from the above list. These subsidiaries normally do business under their official corporate names. International Business Services, Inc. does business in Michigan under the name “McCann-I.B.S., Inc.” and in New York under the name “McCann International Business Services”. Lowe & Partners Worldwide, Inc. conducts business through its Ammirati Puris Lintas New York division. McCann-Erickson conducts

Exhibit 21 Page 34
August 31, 2005

some of its business in the states of Kentucky and Michigan under the name “McGraphics”. McCann-Erickson USA, Inc. does business in Michigan under the name SAS and does business in Indiana, Michigan, New York, Pennsylvania and Wisconsin under the name of McCann-Erickson Universal Group.